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Tax Penalty Amnesty Program

Chapter II, Article 1.12, Sections 21.12.1 - 21.12.7 of the Los Angeles Municipal Code provide for the development and implementation of a Tax Penalty Amesty Program. This program, beginning May 1, 2009 and ending July 31, 2009, allows taxpayers to avoid tax penalties imposed on any taxes as a result of nonreporting, underreporting, underpayment, or nonpayment of certain taxes. Tax Penalty Amnesty is applicable to (1) Business Taxes; (2) Telephone, Electricity, and Gas Users Taxes; (3) Commercial Tenants Occupancy Taxes; (4) Transient Occupancy Taxes; and (5) Parking Occupancy Taxes.

To participate in the program, taxpayers must file an application for tax penalty amnesty during the specified dates and comply with two conditions:

1. File completed tax statements or returns for all periods and taxes for which the taxpayer has not previously filed a tax statement or return and/or file completed amended tax statements or returns for all periods for which the taxpayer underreported the taxes due; and
2. Pay in full all principal, interest, and any applicable fees (excluding penalty fees) due.

The Tax Penalty Amnesty Program is an opportunity to pay delinquent City taxes and avoid up to forty (40%) in penalties. To take advantage of the amnesty program, please visit one of our offices or call the L.A. Tax Amnesty Hotline at (213) 978-1555 weekdays from 8:00 am to 5:00 pm.

Tax Penalty Amnesty Applications (For applicants without an existing account):

• Standard Application
• AB63 Application

Amnesty Waiver Application (for applicants with an existing account):

• Tax Amnesty Penalty Waiver Application

Collection Agency Amnesty Waiver Application (use only if your account has gone to collections):

• Collection Agency Tax Amnesty Penalty Waiver Application

Tax Penalty Amnesty Program Fliers:

• English
• Spanish
• Chinese
• Korean

Amnesty Frequently Asked Questions:

• FAQs

 

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