While filing taxes may not be your favorite part of owning a business, we have made it easier for you to access the paperwork you need. You can either register or renew your business license on this page, as well as find out about state and federal requirements.

 

LOCAL BUSINESS TAX REQUIREMENTS

 

Business Tax Registration Certificate
Nearly all businesses in the City of Los Angeles must register their business with the Office of Finance.

Renew Your Business Tax Registration Certificate
If your business is already registered with the City of Los Angeles, then you can renew online.

Look for Business Tax Exemptions
Certain businesses are exempt from paying business taxes over a specified period (although the business owner still must register with the Office of Finance). Exemptions include certain new business, small businesses, and creative artists.

Form a Non-Profit Organization
If you want to form a non-profit organization in the City of Los Angeles, you must file an exempt Business Tax Registration Certificate with the Office of Finance. Click on the link above to access the application and instructions.

Please keep in mind that in addition to the application, you will need to provide an IRS tax exemption letter and/or a State of California Franchise Tax Board exemption letter.



STATE AND FEDERAL BUSINESS TAX REQUIREMENTS

California Business Tax Resources

Franchise Tax Board (FTB): Administers personal and corporate income and franchise taxes in California.

Board of Equalization (BOE): Issues seller's permits and administers and collects state sales taxes on fuel, alcohol, tobacco, and other special taxes and fees.

Employment Development Department (EDD): Issues employer account numbers and administers California’s payroll taxes. 

Note: Visit the California Tax Service Center to see which apply to your business.


Federal Business Tax Resources

IRS Small Business and Self-Employed One-Stop Resource Center

Taxpayer Advocate Service: an independent organization within the IRS that helps taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Note: The IRS requires that all businesses—with the exception of qualified non-profit organizations—file federal income taxes.

 

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