For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

PERSONS LIABLE.

Los Angeles Municipal Code § 21.9.3
in effect
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SEC. 21.9.3. PERSONS LIABLE. Any tax imposed pursuant to Sec. 21.9.2 hereof shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-127029Fetched: 10/24/2026

Starting a business in California? California LLC guide: costs and requirements

21.9.3 | Corpus