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Pursuant to Subdivision 9, added to LAMC Section 21.190 (c) by Ordinance No. 152, 091 – Real Estate Brokers should include their entire gross commissions, including commissions on sales made by those persons acting as real estate salesmen, when computing tax under LAMC Section 21.190. This procedure is consistent with current practice.
The Tax and Permit Manual describes the application of LAMC Section 21.190 to Real Estate Brokers located outside the City of Los Angeles who have sales activity within the City.
In those situations where Real Estate Brokers located within the City of Los Angeles sell property located outside the City; 50 percent of commissions earned from such sales will be accepted as prima facie evidence of proper allocation in the absence of a formula approved by the City Clerk.
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