CONSTITUTIONAL EXEMPTIONS.
Los Angeles Municipal Code § 21.10.2
in effectSEC. 21.10.2. CONSTITUTIONAL EXEMPTIONS.
Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-127151Fetched: 10/24/2026
