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Who is required to make electronic payments?
All tax payments of $50,000 or more must be made by electronic funds transfer. (Ordinance #176160, effective September 25, 2004) However, tax payments of less than $50,000 may be paid electronically.
What methods of electronic payments are allowed?
The City of Los Angeles through Bank of America receives its electronic payments via the Federal Automated Clearing House (ACH) system. The City accepts ACH tax payments only in CCD+ or CTX formats.
Other tax jurisdictions use an ACH debit or telephone payment system. Does the City offer these electronic payment options?
No. ACH-CCD+ or ACH-CTX are the only electronic payment options authorized by the City. These formats include an addenda record (see below) to expedite processing of your payment.
What is required to make these ACH payments?
You must first contact your bank to set up ACH payments. Once this has been done, you must complete a pre-registration form [PDF, 2 pages, 244 KB] with the Office of Finance before you can make tax payments by means of electronic funds transfers.
What information must I provide to ensure that my account is properly credited?
When formatting your CCD+ or CTX payment, you must include your Tax Registration Certificate number (Taxpayer Account Number) in the ACH addenda record. Use the following format (example shown here):
000123456-0001-0-200501M-U004
In this example, 000123456-0001-0 is the account number, 200501M is the tax period and type (the first month of 2005), and the fund/class is U004. Here is another example:
000123456-0001-0-200500A-L167
In this example, 000123456-0001-0 is the account number, 200500A is the tax period and type (the 2005 annual renewal), and the fund/class is L167.
Your account number, tax period and type, and fund/class all appear on your tax bill [PDF, 2 pages, 226 KB] or renewal statement.
No other information should be transmitted in the addenda record, and the account number must appear first. If you are paying for multiple accounts, multiple periods, or multiple fund/classes, include only the account with the highest value, followed by the word “MORE” in the record:
000123456-0001-0-200501M-U004 MORE
Please ensure that the ACH Settlement Date is on or after the tax due date but before the delinquent date.
Very important: Please fax your tax forms to (213) 368-7017 the same day that your ACH payment is processed (ACH Settlement Date). If you are paying for multiple accounts and/or locations, please also fax a schedule reconciling the total ACH payment to the various accounts, periods, and fund/classes so that we may properly credit your payment(s) without delay. Use the account format given above for each amount to be reconciled.
What if I cannot make payments using ACH?
If you are unable to use the ACH payment method through your bank, you will need to continue to remit payment by check with your monthly or annual Tax Statement. Include with your first payment a letter stating the reason why you are unable to pay via ACH.
This page doesn’t answer all my ACH questions. Whom can I contact for further assistance?
Please be aware that each bank handles ACH payments differently. Many have proprietary web interfaces for their customers. The City cannot provide assistance with the proprietary interface.
If you have difficulties arranging ACH payments through your bank and need to discuss alternatives or if you have any other questions about electronic tax payments to the City, please contact us.
© 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.
