ACTIONS TO COLLECT.
Los Angeles Municipal Code § 21.2.6
in effectSEC. 21.2.6. ACTIONS TO COLLECT.
Any tax required to be paid under the provisions of this article shall be deemed a debt owed to the City by the person required to pay such tax. Any person owing such tax to the City shall be liable to an action brought in the name of the City for recovery of such amount of tax.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-126213Fetched: 10/24/2026
