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You are considered to be engaged in business in the City of Los Angeles when you physically perform work within the City of Los Angeles for seven (7) or more days per year. This section requires that every person engaged in any trade, calling, occupation, vocation, profession or other means of livelihood in the City of Los Angeles, must obtain a Tax Registration Certificate (TRC) and pay the required business tax due, specified in Sections 21.41 to 21.199 of the Business Tax Ordinance. The following information has been compiled to assist you with LAMC Section 21.03 (Imposition of Tax).
- Outside Collection Agencies FAQ General Information.
- Non-Profit, Charitable or Religious Organization Exemptions.
- Mandatory Parking Occupancy Tax Collection Bond Requirement FAQ.
- Internet Business Classification(s) FAQs.
- Communications Users Tax (CUT) Information FAQ.
- In Collections or Have a Delinquent Account?.
- Voluntary Disclosure Program for Unregistered Businesses.
- Lifeline - Utility Users Tax Exemption for Seniors and Individuals with Disabilities.
- About Back Taxes for New Business Activity.
- Renewal Deadlines, Forms and Online Services.
- Business Types - No Registration Required.
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