RMS税务发现FAQ

谁须缴付税款?

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 exemption.                           

我不认为我是在做生意.  What does the City of Los Angeles consider to be a business? 

Most activities conducted within the City for gain or benefit are considered engaging in business and subject to business tax.  具体地说, LAMC将“业务”定义为任何活动, 企业, 职业, trade or undertaking of any nature conducted or engaged in, 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.  A person shall not be deemed to be engaged in business solely by reason of receipt of dividend or 感兴趣 income from passive investments (LAMC Section 21.00,第(h)).  A person who is an employee and whose sole source of compensation is reported on a Federal Form W-2 is not in business and is not subject to the business tax.

I am a W2 employee but I do freelance work on the side.  这算是生意吗?

The revenue collected from the freelance business activity is considered business income earned and is taxable under the LAMC.

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

If you previously conducted business in the City of Los Angeles and never applied for the Business Tax Registration, please provide gross receipts for the applicable years of business, out-of-business date and the information asked for on the application.  (Please note that there is a business tax liability for each of the prior eight calendar years of operation within the City, but none for calendar years when the business was not operated.)

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 and need to apply for a Tax Registration Certificate, complete the application and 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 are the penalties for not paying the business tax or obtaining the exemption?

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 感兴趣 charges.  There are also legal remedies that the City may seek.

如何申请储税券?

You may contact us or visit one of our office locations.  You may also apply by completing the application included with this letter.

我是一个小企业主.  我有任何豁免权吗?

Yes. Starting on January 1, 2006, a small business with $100,000 or less of taxable and 内部的乐博平台APP总收入 and without the City, may qualify for a Small Business Exemption (LAMC Section 21.29).  (请注意:如果您不是 目前 registered, the small business exemption does not apply to you)

I am liable for City Business Tax for the past 8 years.  什么样的兴趣 & 涉及到惩罚? 

通过条例, 金融城可能会寻求本金, 感兴趣, and penalties for the current tax year and the prior seven tax years.  After the delinquent date each year 感兴趣 and penalties accrue on all outstanding tax liabilities.  The 感兴趣 rate is re-calculated annually to reflect the average Federal short-term rate plus 3 percentage points.  2011-2014年,利息为0.每月3%. 2010年的利率为0.4%,而2009年的利率是0.5%, 2008年的利率是0.7%, 2007年是0.每月7%.  罚款金额按等级划分, beginning in the first month at 5% and increases to 40% after the fourth month of delinquency.  Taxpayers may request a waiver of the penalty amount as long as the request is in writing and the principal tax and 感兴趣 amounts due are paid.  Written requests for a waiver of the penalty will be considered on a case-by-case basis.

我可以分期付款吗?

Yes, 如果你的总乐博平台APP义务是1美元,000 or more send the completed application with a formal letter requesting to pay the liability in installments and it will be referred to the Billing Unit.  (Please note that your total liability will include the 所欠本金、利息及罚金之和.)

费用是多少?

Go to http://www.spaceageamusement.com/content/NewBusinessTaxRates.htm 查看所有类别的完整列表.                               

我什么时候需要申请续期?

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 year, subject to applicable reductions under City Clerk Rulings.

If I obtain the TRC or exemption, will my business then be legal?

The issuance of a TRC and the payment of the business tax do 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, fire, 有害物质信息披露, 环境卫生, 健康, etc., which must be complied with in order to lawfully conduct a business.