Tax Incentives and Exemptions

The City of Los Angeles provides a number of tax 豁免s and programs that can eliminate or reduce your tax liability.  These tax 豁免s are detailed below.

营业税乐博平台APP

Entertainment Creative Talent

适用于 "creative artists" who generate up to $300,000 in total taxable and non-taxable in-City and out-of-the-City gross receipts attributable to their qualifying "creative activities."

重要提示:

  • The creative artist 豁免 需要 that businesses file a timely renewal form.
  • If the total taxable and nontaxable gross receipts from in and out-of-the-City that are attributable only to "creative activities" exceed $300,000, the 豁免 does not apply.
  • The creative activities 豁免 is only available to 注册企业 and not new businesses.
  • This 豁免 applies strictly, only to individual "creative artists" (individual, individual acting as a loan-out corporation, or individual acting through a limited liability company), when performing "creative activities" for "entertainment or aesthetic purposes."
  • It only applies to those receipts the creative artists earn from their creative activities and does not include income from any other source.

常见问题解答  城市代码

 

Lifeline - Utility Users Tax Exemption for Seniors and Individuals with Disabilities

The Utility User's Tax Exemption / Electric & Water Lifeline Rate Application Program was developed to offer senior and disabled citizens an 豁免 from their electric and other utility bills.  资格, you must be a user of utilities at a residential address within the City of Los Angeles and be responsible for the payment of utility bills under your name.

常见问题解答  申请豁免

 

Non-Profit, Charitable, or Religious Organization Exemptions

适用于慈善, Non Profit or Religious Institutions where these institutions are entitled to an 豁免 as a matter of State or Federal Law.

重要提示:

  • If your organization is recognized as Non-Profit or Charitable under IRS Section 501 or State Tax Section 23701d, 你可以申请一个 豁免.
  • If you have been paying business taxes and your organization meets the above criteria, you may be eligible to apply for a 退款.

常见问题解答  申请豁免(档案)  申请退款(档案)

 

小型企业乐博平台APP

适用于 注册 small business that do not have taxable and nontaxable gross receipts exceeding $100,000 from within and out of the City of Los Angeles (worldwide).

重要提示:

  • Please note that the small business 豁免 is provided only for 注册企业.
  • the $100,000 small business 豁免 需要 that businesses file a timely renewal statement.  No qualifying small business is required to pay tax if the annual business tax renewal is filed on time.

常见问题解答  城市代码

 

豁免不再有效

新业务的豁免

2017年12月31日到期.  适用于 brand new businesses that are started in the City of Los Angeles or an existing business from outside the City of Los Angeles that relocates into the City.