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Business Tax Reform

The City of Los Angeles has adopted a set of tax reforms that will impact many businesses. Most of the reforms will be implemented during future renewal periods. The following information has been compiled to help you to better understand the new tax reforms. An informative New Business Tax Reforms Summary [PDF, 1 page, 2.4 MB] is also available (translated in three languages:  Spanish, Chinese, and Korean).

Reform Measures

• AB63 Program
• Across-the-Board Rate Reduction
• Appeals Process
• Assessment Review Officer
• Business Tax Extensions
• Cash or Accrual Basis Reporting
• Commercial Tenant Listing
• Consolidation of Fund Classes
• Electronic Business Tax Renewal
• Entertainment Production Cap FAQ
• Intercompany Transfers
• Interest Rates
• Penalties
• Quarterly Reporting Changes
• Settlement Bureau
• Single Category Filing FAQ
• Taxpayer Advocate
• Use Tax Rebate Program
• Vendor/Subcontractor Listing
• Whistleblower Program

 

Exemptions

• Entertainment Creative Talent FAQ
• New Business Exemption
• Other Exemptions
• Non-Profit/Charitable Exemption FAQ
• Small Business Exemption FAQ
• Utility User’s Tax Exemption

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• • Download Adobe Acrobat Reader (PDF)

© Copyright 2005 City of Los Angeles. All rights reserved. For licenses to use these materials or to report infringement, please contact the Los Angeles City Attorney’s Office, Intellectual Property Counsel, 200 North Main Street, City Hall East, Los Angeles, CA 90012.