What happens when Los Angeles and another jurisdiction both attempt to tax the same customer for the same service?
Although it would be unusual for there to be a situation where two jurisdictions impose a valid tax on the same usage, subdivision (e) of 21.1.3 provides an exemption and rules for obtaining a tax credit where there might be double taxation. To the extent that a tax is validly imposed and paid in another jurisdiction, the customer may receive a credit against taxes owed to the City of Los Angeles, but the credit cannot exceed the amount that is actually owed to Los Angeles.
