City of Los Angeles Business Taxes and Permits
The City of Los Angeles Office of Finance administers the city's business tax, as well as several of the permit renewals that are required for business owners. The key dates are below:
February 28: All business entities must pay a city business tax each year, or file for an exemption. Business taxes are due on January 1st of each year, and are considered delinquent if they are submitted after February 28. You should receive a reminder postcard or form in the mail in December.
Business tax exemptions are available for certain types of businesses – for instance, for your first two years of operation, or if you make less than $100,000 per year. However, it is essential to file your annual business tax renewals on time each year in order to qualify for the exemptions.
December 31: Businesses that have Police, Police Alarm, Fire, or Tobacco Permits need to renew their permits by December 31st of each year. You should receive a reminder notice in the mail in late October.
There are additional renewals for the following types of businesses*:
- Dance Halls: Dance Hall permits are renewed on a quarterly basis (on the last day of January, April, July, and October)
- Transient Occupancy Tax: Hotels or those operating short-term accommodation rentals, including home rentals, must submit and pay taxes on a monthly basis. Transient Occupancy Taxes are due on the 25th of every month.
- Parking Occupancy Tax: Businesses who operate paid parking lots must submit and pay taxes on a monthly basis. Parking Occupancy Taxes are due on the 25th of every month.
- Alcohol Permits and other Conditional Use Permits: Your permit should provide information on when it needs to be renewed; each permit will be different. However, licenses issued by the State of California Department of Alcoholic Beverage Control are renewed on a 12 month basis; renewals must be paid on or before the last day of the month posted on the license.
* Specific types of businesses, such as utility companies or telecommunications operators, may have additional taxes or fees.
Key dates and deadlines with the State of California will depend on your business type, how your business is structured, and whether you have any employees.
For information on key dates for Payroll Taxes, Sales & Use Taxes (for businesses who have a Seller's Permit) and Income Taxes, visit the California Tax Service Center.
Key dates and deadlines with the US International Revenue Service (IRS) will depend on your business type, how your business is structured, and whether you have any employees. For more information, visit the IRS website. You may also use the IRS Tax Calendar for Businesses and Self-Employed.