租赁住宅常见问题解答

为什么我会收到通知?

Our records show that you have registered your rental property units with the Housing Department (LAHD) for systematic code inspections. 下 LAMC 21节.43, renting dwelling units is a business activity and is subject to a 乐博平台 business tax. 下, LAMC 21节.03 ,任何人不得”...engage in any business or occupation subject to the tax under the provisions...without obtaining a registration certificate and paying the tax required thereunder."

我不认为我是在做生意. 乐博平台认为什么是商业?

Most activities conducted within the City for gain or benefit are considered engaging in business and subject to business tax. 具体地说, 市市政法规将“商业”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.

我拥有一所出租或出租的住宅. 这算是生意吗?

The revenue collected from such properties located within the City is considered business income earned and is taxable under the Municipal Code. 这种商业活动被归类为 LAMC 21节.43 (LRG2)

这里面一定有误会. 我已经在房屋部门登记并支付了35美元.我出租的房子是每单元每年52英镑. 还有我不知道的额外费用吗?

是的. 而业主确实交了35美元的费用.52 per unit per year for systematic code inspections (whether or not the units are inspected during that year) to be conducted by the Housing department to ensure rental property meets the habitability standards set by the City's zoning laws, a taxpayer may have an additional tax liability from rental revenue collected from said property. This notification pertains to a possible business tax liability for revenue generated from rental income. Rental income is considered "business revenue" and is subject to a business tax.

我有一些 住宅 我从中获得租金收入的物业. 我需要缴纳营业税吗?

如果你租出去4个或更多 住宅 城市范围内的房产单位, you are required to obtain a business tax certificate from the 财务办公室. 然而, if you receive rental income from 3 or less units throughout the City, you 不会 须在此类别下缴付营业税(LAMC 21节.43(LGR2)).

I have several rental properties throughout the 乐博平台. 我需要为每个站点单独开具营业税证明吗?

No. Revenue from all the properties can be reported on one business tax certificate. 如果你报告的收入来自多个资产, please provide a list of the rental properties when you apply for a business tax certificate.

我的财产已经登记了营业税证明. 我该如何回应此通知?

Write the account number (shown at the upper left-hand corner of the business tax certificate) on the provided application and list the addresses of the property or properties registered under the account. Return the document(s) to the 财务办公室 to the address provided on the letter.

我需要多长时间来响应通知?

要求在10个工作日内对通知作出回应. Please be aware that failure to file the appropriate tax returns in a timely manner, regardless to a principal's lack of understanding or knowledge of the City's business tax code, 可能导致本金承担大量的税务责任, 利息和罚金.

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, and a notice of non-compliance will be issued to the owner of the property in question. This office may then proceed with an estimated assessment as provided for under LAMC 21节.16. 在此情况下,估计的评估被征收, you will be required to apply for a hearing and appear with your records before a 审查委员会. 你是否应该不要求举行听证会, 或申请失败后出现, the total amount of the estimated assessment will become final and will be due and payable under the provisions of the law.

过去两年我一直在缴纳城市营业税. 这牵涉到什么样的利息和罚金?

请参阅以下网页:

出租房屋的营业税是年税吗?

是的. The taxes paid at the beginning of the year satisfy the tax liability for the entire calendar year.

营业税应缴多少?

下 LAMC 21节.43(LGR2),费率是1美元.27每1000美元.00或者它的小数部分. The annual tax renewal is due on the first date of January of each calendar year. The tax renewal liability is based on the prior year's gross receipts. 因为税收是基于上一年的总收入, the tax liabilities for both the 1st and 2nd years are based on the 1st year's gross revenue. 如需协助计算税款,请按 乐博平台APP 或递交填妥的 营业税登记申请书,[PDF 1页,2.2 MB]   证书将在稍后日期计费.

How do I ensure that I do not accrue any more interest and penalty? 我是否应该证明邮件的一天送达?

Additional interest and penalty is recalculated at the beginning of each month. 当通过邮件收到税款汇款时, interest and penalty will be calculated based on the postmark date of the return mailing. You may use the one-day delivery service or any carrier as you see fit, but regular (1st Class) mail received by the 财务办公室 through USPS is acceptable.

What if I received this notification and I no longer own rental property within the city limits?

Write a letter stating that you no longer own the property in question or indicate the date you sold the property on the reverse side of the application form, 并将回复反馈给财务办公室. You are still required to report revenue if you have owned the property in question within the last 8 years. Please list the gross rental income for the years that you owned the property during that 8-year period on the back of the application form.

我可以分期付款吗?

是的. 如果你的总乐博平台APP义务大于1美元,每年000, send the completed application with a formal letter requesting to pay the liability in installments. The request is forwarded to the Billing Unit while you wait for further instructions. Please note that your total liability may include the sum of principal, interest and penalty owed.

这些财产用于非营利目的. 那会构成乐博平台APP义务吗?

If you have been given 501c(3) form from the IRS stating that this entity is for not-for-profit activities, 你可以豁免. Please forward a copy of the 501c(3) form to the 财务办公室 to record your exempt status. 然而, 如果IRS没有达到501c(3), you would be liable for taxes to be paid on the income received from dwelling property rental.

我在哪里邮寄申请?

乐博平台
财务办公室
RMS单元MS 178
200 N. 春街101号RM
洛杉矶,CA 90012-5701