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Please click on the following link to discover the applicable tax rate for your business type. 2023 Tax Rate Tables (Current for 2024) 2023 Non-Gross Tax Rate Tables (Current for 2024)
Annual Business Taxes. If you are a currently registered City of Los Angeles Business Taxpayer, you may file and submit payment for your annual return on-line utilizing our interactive E-Filing system. An instructional walk through of the E-Filing process can be found here.
For those Business Tax Classifications, the tax rate is a specified amount per $1,000 of taxable gross receipts for each tax classification. Some business taxes are based on a flat rate per tax period and others are based on the number of vehicles, machines, devices or equipment used, the number of employees, square footage of the area, seating ...
The minimum tax under Section 21.188 is $153.00 per year or any portion of the year. There are numerous other categories. Please go to the Business Tax Rates page for more information. When do I have to file a renewal? The business tax renewal filing is due on January 1st and delinquent on the first business day of March.
Taxpayers conducting business in the City of Los Angeles, as well as in neighboring cities, may be subject to the annual Los Angeles City Business Tax (LACBT) with a filing deadline of February 28, 2022.
The following information is the City of Los Angeles' Tax Ordinances that cover Business Taxes and other related taxes or fees. General Provisions. Right To Taxation. Article 1, Chapter 2, Section 21.03 LAMC: I. Business Tax. (Please note that the new rates for gross receipts classifications may have changed. Please go to the K page.)
The LACBT is generally imposed at a rate ranging from 0.1% to 6.0% on all gross receipts earned in the City by a taxpayer. The tax rate is determined by a taxpayer’s business tax classification, with many taxpayers falling within the “professions and occupations” category, which has a rate of 0.425% for the 2023 filing.
