EXEMPTIONS.
Los Angeles Municipal Code § 21.3.4
in effectSEC. 21.3.4. EXEMPTIONS.
Tenants holding the following kinds of tenancies are exempt from the tax imposed by this article.
(a) Tenants to the extent they become so by placing goods in a warehouse or similar structure for storage or safekeeping.
(b) Tenants to the extent they became so by parking or storing an automobile in a building or structure.
(c) Tenants to the extent they become so by being admitted to a theater, exhibition hall or any similar place of public assemblage or entertainment.
(d) Casual tenants.
(e) Tenants to the extent they become so by placing coin-operated machines and devices on or within a premises under the control of the lessor.
(f) Tenants of a person subject to taxation for engaging within the City of Los Angeles in a business described in Sec. 21.98 of this chapter.
(g) Tenants conducting, operating, promoting, or sponsoring a bona fide trade show, as is defined in Section 21.168.4 of Article 1 of Chapter 2, where the show does not exceed 14 days, and their tenants. (Added by Ord. No. 147,632, Eff. 10/2/75.)
(h) Tenants to the extent they become so by being exhibitors at an antique show or collectors’ exchange show or vendors at a swap meet. (Added by Ord. No. 161,524, Eff. 8/17/86.)
(i) Tenants to the extent they become so by using a boat slip or mooring exclusively for commercial purposes. (Added by Ord. No. 163,754, Eff. 7/16/88.)
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-126286Fetched: 10/24/2026