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(Amended by Ord. No. 141,620, Eff. 4/3/71.)
For the privilege of occupancy as hereafter described, an excise tax is hereby imposed on every tenant renting a building or structure of any kind on land located in the City of Los Angeles from a lessor for purposes other than dwelling, sleeping or lodging, or renting space or the use or possession of space, or the right to use or possess space in such a building or structure for such purposes, and upon every tenant renting a boat slip or mooring, at the rate of $1.48 per calendar quarter or fractional part thereof for the first $1,000.00 or less of charges attributable to said calendar quarter, plus $1.48 per calendar quarter for each additional $1,000.00 of charges or fractional part thereof in excess of $1,000.00. For the purposes of this article, the privilege of occupancy shall, unless an exemption or partial exemption is provided herein, include renting by a tenant of every kind and character, without regard to the length of the term of the tenancy or the date of its commencement, expiration or renewal. A tenant otherwise subject to the tax imposed herein shall not be exempt therefrom by reason of the fact that one or more persons may reside within the building or structure where either the primary purpose of the particular tenancy or the primary use or right of use by the particular tenant is for some purpose other than dwelling, sleeping or lodging. Nor shall a tenant otherwise subject to the tax imposed herein be exempt therefrom by reason of the fact that the tenant proposes to operate or does in fact operate the building or structure as a premises for a business subject to tax under Sec. 21.99 of this chapter. (First Sentence Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
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.)
(a) The tax imposed by this article shall be collected from the tenant by the lessor. The amount of tax collected in one calendar quarter shall be remitted to the Director of Finance on or before the last day of the month following the close of each calendar quarter. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the lessor’s regular billing practice. If the amount paid by a tenant is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
(b) The duty to collect tax from a tenant shall commence with the first payment of charges by the tenant on or after the operative date of this article.
(a) Taxes collected from a tenant which are not remitted to the Director of Finance on or before the due dates provided in this article are delinquent. Taxes payable hereunder for periods other than quarterly periods shall be deemed delinquent at the times designated by the Director of Finance in the Director’s rules and regulations.
(b) Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination shall attach and be paid by the person required to collect and remit at the rates and in the same manner as is provided in Sec. 21.05 of this chapter for delinquency in payment of Business Tax.
(c) The Director of Finance shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this Article for fraud or negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this Chapter for such penalties upon persons required to pay Business Tax.
(d) (Amended by Ord. No. 174,085, Eff. 8/19/01.) For collection purposes only, every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted.
Any tax required to be paid by a tenant under the provisions of this article shall be deemed a debt owed by the tenant to the City. Any such tax collected from a tenant which has not been remitted to the Director of Finance shall be deemed a debt owed to the City by the person required to collect and remit. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount.
(a) The Director of Finance shall have the power and duty and is hereby directed to enforce each and all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Sec. 21.15 of this chapter with respect to collecting the Business Tax.
(d) Where the Director of Finance determines that efficiency in the administration of the tax would be promoted, the Director of Finance may establish reporting periods greater than quarterly, but not to exceed one year, for lessors who rent only occasionally. The Director of Finance may establish shorter reporting periods for any lessor if the Director of Finance deems it necessary in order to insure collection of the tax.
(a) The Director of Finance may make an assessment for taxes not remitted by a person required to remit for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The Manner of making and providing notice of such assessment the right to a hearing and the conduct of such hearing; the preparation and service of findings, filing exceptions, and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.
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