The following information has been compiled to assist you with LAMC 21节.03 (征税). This section requires that every person engaged in any trade, 调用, 占领, 职业, profession or other means of livelihood in the City of Los Angeles, must obtain a Tax Registration Certificate (TRC) and pay the required business tax due, 中指定的部分 21.41 to 21.199 的 营业税条例. You are considered to be engaged in business in the City of Los Angeles when you physically perform work within the City of Los Angeles for seven (7) or more days per year. The 财务办公室 is responsible for the collection of business taxes.
Every person who engages in business within the City of Los Angeles is required to obtain the necessary TRC(s) and pay the business tax or obtain an 豁免 If your business is located within an unincorporated area within the County of Los Angeles, you may also be required to obtain a business license from the county and more information on these requirements can be found 在这里.
Informational videos on how to complete the Tax Registration Certificate application form:
In general, architects, engineers, and consultants, 等.，按 LAMC 21节.49 (职业和职业). Contractors (defined as persons who construct, alter, repair, 等., any building, highway, road or other structure) are subject to tax under LAMC 21节.188. 第21条规定的最低税额.188 is $153.每年00元或每年的任何部分. 还有许多其他类别. 请到 商业税率页 的更多信息.
The business tax renewal filing is due on January 1st and delinquent on the first business day of March. The amount of business tax due is based on your gross receipts generated during the previous reporting period, subject to applicable reductions under City Clerk Rulings.
Why does it seem like I am being 'double taxed' on my renewals?
You may be referring to an additional tax for the first year of business often referred to as the BACKTAX. When a new activity subject to tax is started it is required that the minimum tax be paid with the application. At the end 的 first business tax calendar year or when the activity is terminated during the first calendar year of such activity, it is required that a statement 的 entire first calendar year's gross receipts be filed and payment made of any tax due in excess of that paid at the time 的 application. The tax for the first and second calendar years are each measured by the gross receipts 的 first calendar year. Consequently, the tax for the first and second calendar year is always in the same amount.
Is t在这里 a tax liability for a business located outside the City of Los Angeles doing business within the City of Los Angeles?
是的. However, the application of certain City Clerk Rulings may lower your total tax liability.
I am a new architect and have never been in business before. Are t在这里 any business tax 豁免s for which I qualify?
As of January 1, 2018 the New Business Tax Exemption is no longer available. Per the LAMC the 豁免 expired December 31, 2017 (LAMC 21节.30).
是的. 1月1日开始, 2007, 只有100美元的小生意,000 or less of taxable and nontaxable gross receipts within and without the City, may qualify for a Small Business Exemption (LAMC 21节.29).
To obtain the 豁免, the 财务办公室 must receive a renewal form in a timely manner. For further information on the 豁免s and requirements to qualify, please refer to our 豁免页面.
What are the penalties for not paying the business tax or obtaining the 豁免?
Failure to obtain the required TRC and/or pay all business taxes in a timely manner may subject the tax due to additional penalty and interest charges. T在这里 are also legal remedies that the City may seek.
If I obtain the TRC or 豁免, will my business then be legal?
The issuance of a TRC and the payment 的 business tax does not authorize the conduct or continuance of any illegal business or of a legal business in an illegal manner within the City of Los Angeles. The City has enacted regulatory ordinances in areas such as zoning, 建筑安全, 警察, 火, 有害物质信息披露, 环境卫生, 健康, 等., which must be complied with in order to lawfully conduct a business.