AB63项目常见问题解答

AB63税收执行计划是什么?

根据最近的州立法, 加州特许经营税局(FTB)现在被授权披露与居民商业活动相关的某些记录, corporations 和 other entities within the 乐博平台. By matching the FTB data to our existing records we now have an additional, effective tool to identify unregistered businesses within the City. Revenue generated by this program will be used to fund future business tax reform 和 affordable housing.

为什么我会收到通知?

Our records show that you or a spouse are reporting some type of business activity to the Franchise Tax Board 和 五月 位于乐博平台, but have not obtained a Tax Registration Certificate with the City. Joint filers 五月 receive the notification letter addressed to the primary name listed on the tax return, 即使另一个名字可能要交税.

我需要多长时间来响应通知?

请参考收到的信函,以确定答复的具体截止日期,并请注意,如果您有乐博平台营业税责任而未回复, interest 和 penalties on the tax liability will continue to accrue. 及时归档,避免利息和罚款, 乐博平台 Business Tax must be filed on or before the end of February each tax year. For tax year 2016, filing must be done on or before February 28, 2017.

如果我不回应会发生什么?

如果你不回应,你可能违反了 LAMC 21节.03 (Imposition of Tax) 和 your file could be forwarded to the City Attorney's office for appropriate follow-up.

我今年开始创业了. 在乐博平台创业或将企业迁往乐博平台有任何豁免吗?

The 乐博平台 no longer provides exemptions for new businesses.  之前的新商业豁免于2018年1月1日到期.

我不认为我是在做生意. What does the 乐博平台 consider to be a business?

在伦敦金融城进行的大多数获得利益的活动都被认为是从事商业活动,需要缴纳营业税. 具体地说, LAMC将“业务”定义为任何活动, 企业, 职业, 从事或从事的任何性质的贸易或事业, 或通常进行或从事的, 以获得为目的, 好处或优势, 无论是直接的还是间接的, 给乐博平台APP人或其他人. 该术语包括子公司或独立实体为他人利益而不以自身利益为目的的经营活动, 非营利企业和贸易协会. 任何人不得仅因从被动投资获得股息或利息收入而被视为从事业务(LAMC 21节.00分段(h)). 如果一个人是雇员,并且他的薪酬被报告在联邦表格W-2上,那么他就没有工作,也不需要缴纳营业税. 请 乐博平台APP to discuss the specific applicability of the above definition to your situation.

我收到的是1099表格,而不是W-2表格. Am I required to have a 乐博平台 Business Tax Registration Certificate?

那些以“独立承包商”的身份工作,并以1099美元/ W-2美元支付的人可能需要缴纳乐博平台营业税. Persons that perform work in the 乐博平台 as an independent contractor as defined by LAMC 21节.00,第(j)小节为 正常情况下 considered to be engaged in business 和 are liable for the City Business Tax. If you are unsure if the City's business tax ordinance applies to you, please 乐博平台APP to discuss the specific applicability of the above definition to your situation.

What is the 乐博平台 definition of an "independent contractor?

LAMC将“独立承包商”定义为任何实体, 除了个人, that performs services for a principal; 和 any individual who performs services for a principal for a specified recompense for a specified result, 只在工作的结果上受主体的控制,而不是在完成这种结果的方法上受主体的控制. 独立承包商收到的收入应由委托人在IRS表格1099上向国税局报告, should report the income to the Internal Revenue Service on IRS Form 1040, Schedule C 和 五月 deduct the cost of the use of a home for business purposes on said Schedule C. (添加奥德. No. 172783年,滚开. 9/30/99) (LAMC 21节.00分段(j)).

乐博平台对雇员的定义是什么?

LAMC将“雇员”定义为以独立承包商以外的身份为委托人提供服务的任何个人. 雇员收到的收入应由委托人在IRS表格W-2上向国税局报告, should not report the income to the Internal Revenue Service on IRS Form 1040, Schedule C 和 五月 not deduct the cost of the use of a home for business purposes on said Schedule C. (添加奥德. No. 172783年,滚开. 9/30/99) (LAMC 21节.00分段(k)).

I looked at the complete definitions for "independent contractor" 和 "employee" in the LAMC 21节.00 和 even though my compensation is reported by 1099, I fit the definition of "employee.“我该怎么办呢??

按照1099美元而不是W-2美元支付的人可以被视为从事业务的“独立承包商”,并须缴纳乐博平台营业税. The definitions for independent contractor 和 employee were defined in 乐博平台 Municipal Ordinance #172,并载于 LAMC 21节.00、(j)及(k)小节. Those that 五月 not fall into either category or are actually employees 五月 file an 雇员证明表格[PDF 1页,1.3 MB]  伦敦金融城的金融办公室. 雇员证明必须由雇主签署, 说明该员工是基于 LAMC 21节.00分段(k).

我在家做生意. 我需要在金融城注册吗?

是的, home-based businesses are subject to City Business Tax. 在几乎所有情况下, 位于乐博平台的企业, 无论是在商业场所还是住宅场所, require that a Business Tax Registration Certificate be obtained from the 财务办公室.

Throughout the year, I am involved in consulting on a part-time basis. 我需要缴纳城市税吗?

是的, 根据《乐博平台》的规定,大小企业均须领取《乐博平台APP》,并每年提交续税表格. 只要咨询工作是作为一个独立的承包商进行,并归属于乐博平台的一个地点, 比如你的住所, 金融城可能存在营业税责任.

请注意, 新成立的企业 和 小型企业 可获豁免.

I operate a childcare service, do I have to pay 乐博平台 Business Tax?

任何为超过八个孩子提供托幼服务的人都需要获得乐博平台营业税注册,并缴纳乐博平台营业税. 下 LAMC 21节.41 (原节21.189.3), 第(b), “儿童保育”是指为需要个人服务的18岁以下儿童提供非医疗照顾, 对维持日常生活活动或保护个人在24小时内必不可少的监督或援助.

任何从事小型家庭日托业务的人都不需要获得乐博平台商业税务登记. 第1596节.加利福尼亚州的健康和安全法规第78条将小型家庭日托所定义为为八个或八个以下儿童提供家庭日托的家庭, including children under the age of 10 years who reside at home.

除了, 经营住宿式日托所业务的人,如有超过12名儿童需要照料,则需要取得并保持日托所占用消防许可证(F518).

在过去的两年里,我需要缴纳城市营业税. 这牵涉到什么样的利息和罚金?

通过条例, 金融城可能会寻求本金, interest 和 penalties for the current tax year 和 the prior seven tax years. After the delinquent date each year interest 和 penalties accrue on all outst和ing tax liabilities. The interest rate is re-calculated annually to reflect the average Federal short-term rate plus 3 percentage points. 利率列于下表:

利率:

一年 月率
2017 0.3%
2016 0.3%
2015 0.3%
2014 0.3%
2013 0.3%
2012 0.3%
2011 0.4%
2010 0.3%
2009 0.5%
2008 0.7%
2007 0.7%

罚款金额按等级划分, beginning in the first month at 5% 和 increasing to a maximum of 40% after the fourth month of delinquency. 

拖欠月数 额外的罚款 总罚款
1 5% 5%
2 5% 10%
3 5% 15%
4 5% 20%
5 20% 40%

乐博平台APP人只要以书面形式提出要求,并已缴付应付的本税及利息,便可要求豁免罚款金额. Written requests for a waiver of the penalty will be considered on a case-by-case basis. If the waiver is denied, the penalties will be billed at a future date.

I live in Los Angeles but my business is located outside the city limits. What are my liabilities for 乐博平台 Business Tax?

如果一家企业在金融城以外进行所有活动, 在联邦和州乐博平台APP申报单上不扣除内政部的税收(按照表C),在金融城不执行任何行政职能, 税收是0美元. 

What if I received this notification 和 I no longer have a business?

如果你以前在乐博平台经营业务,但从未注册过工商税务登记, please provide gross receipts for the applicable years of business, out-of-business date 和 the information asked for on the application. 请注意,在金融城之前的三个日历年里,每一年都要缴纳营业税, but none for calendar years when the business was not operated.

I own a dwelling or commercial property that I lease or rent out. 这算是生意吗?

根据LAMC,从位于伦敦金融城的此类房产获得的收入被视为业务收入,并应乐博平台APP.

我可以分期付款吗?

是的, 如果你的总乐博平台APP义务是1美元,000或以上,请将填妥的申请连同正式信件一起发送,要求分期支付债务,并将其转交给计费单位. 请注意,您的全部责任将包括 所欠本金、利息和罚金的总和.

If I have a business that needs to be registered but the notification was addressed to the previous owner, 我该怎么办?

If you are the new business owner 和 need to apply for a Tax Registration Certificate, complete the application 和 note on it that the name or address is incorrect, so that we can register your business as well as update our records in regards to the previous business.

What is 单一类别申请 和 who is eligible for this option?

市议会通过了对营业税条例的修订,允许“单一类别申报”(SCF) 21节.06.1 到LAMC. 本条例于二零零四年一月一日起生效. 单一类别申请 is optional, at the discretion of the taxpayer. 在现金流量表选项下, 多种分类的乐博平台APP人,其税率以年度总收入为基准,可以选择在单一分类的基础上按总收入的100%缴纳营业税, provided that classification accounts for 80% or more of the entire gross receipts after any apportionments. 如欲了解更多有关现金流量表的资料,请 访问乐博平台APP的 单一类别申请 page or 乐博平台APP to discuss the specific applicability of the SCF to your situation.

我在哪里邮寄申请?

乐博平台
财务、税务及许可证科办公室
P.O 53478箱
洛杉矶,CA 90053-0478