

All sales of goods, wares or merchandise at retail, unless otherwise listed, are taxed under Section 21.44 (LGR2) of the Business Tax Ordinance.All sales of goods, wares or merchandise at wholesale, unless otherwise listed, are taxed under Section 21.42 (LGR1) of the Business Tax Ordinance.To assist you in using this booklet, note the following general information:

Therefore, the Office of Finance cannot accept responsibility for information not disclosed.ĭue to the large number of various business activities described under Sections 21.41 to 21.197, inclusive, of the Business Tax Ordinance, it is not practical to list each separately. This booklet provides basic information pertaining principally to the various business activities involving the payment of the Business Tax to the City of Los Angeles, Office of Finance.Īlthough some requirements of other governmental agencies are stated herein, the variations and complexities of various businesses are such that a complete disclosure of the requirements of all governmental agencies is impossible in booklet form. The Office can assist you with more detailed information specifically tailored to the requirements of an individual business. Changes in how the laws are applied may impact the obligation businesses and individuals have when conducting business within the City. While the booklet is periodically updated, changes in tax laws and the various regulatory statutes may have occurred since its most recent printing. This booklet presents, in summary form, many of the City's current tax and fee requirements. The Office of Finance is also an information resource for businesses and individuals relative to the City's tax and fee collection program. Most of the funds go into the City's General Fund to support essential services such as those provided by the Police and Fire Departments.
Gross receipts meaning in income tax registration#
The Office of Finance administers the City's tax laws issues tax registration certificates and permits, and collects City taxes and fees. Real Property Transfer Tax and Measure ULA FAQ.Outside Collection Agencies FAQ General Information.Non-Profit, Charitable or Religious Organization Exemptions.Mandatory Parking Occupancy Tax Collection Bond Requirement FAQ.Internet Business Classification(s) FAQs.Electronic Funds Transfer Payments (ACH) FAQ.Communications Users Tax (CUT) Information FAQ.In Collections or Have a Delinquent Account?.Voluntary Disclosure Program for Unregistered Businesses.Lifeline - Utility Users Tax Exemption for Seniors and Individuals with Disabilities.About Back Taxes for New Business Activity.Renewal Deadlines, Forms and Online Services.Business Types - No Registration Required.
