TAX RATES.
Los Angeles Municipal Code § 21.33
in effectSEC. 21.33. [TAX RATES.]
(Added by Ord. No. 178,101, Eff. 1/9/07.)
Unless specifically listed under other areas of this article, the annual tax rates are as follows:
(a) Tax Rate A shall be $1.05 for each $1,000 of gross receipts or fractional part. (Amended by Ord. No. 179,171, Eff. 10/8/07.)
(b) Tax Rate B shall be $1.32 for each $1,000 of gross receipts or fractional part. (Amended by Ord. No. 179,171, Eff. 10/8/07.)
(c) Tax Rate C shall be $2.65 for each $1,000 of gross receipts or fractional part. (Amended by Ord. No. 179,171, Eff. 10/8/07.)
(d) Tax Rate D shall be $3.28 for each $1,000 of gross receipts or fractional part. (Amended by Ord. No. 179,171, Eff. 10/8/07.)
(e) Tax Rate E shall be $3.70 for each $1,000 of gross receipts or fractional part. (Amended by Ord. No. 179,171, Eff. 10/8/07.)
(f) Tax Rate F shall be $5.07 for each $1,000 of gross receipts or fractional part. For tax years beginning after December 31, 2015, the rate shall be reduced from this maximum rate as follows: (Amended by Ord. No. 183,419, Eff. 3/20/15.)
1. For the tax year beginning on January 1, 2016, Tax Rate F shall be $4.75 for each $1,000 of gross receipts or fractional part;
2. For the tax year beginning on January 1, 2017, Tax Rate F shall be $4.50 for each $1,000 of gross receipts or fractional part;
3. For tax years beginning after December 31, 2017, Tax Rate F shall be $4.25 for each $1,000 of gross receipts or fractional part.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-124935Fetched: 10/24/2026