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Tax Amnesty Program

Tax Amnesty Program

The City of Los Angeles will provide for a Tax Amnesty from September 1, 2013 through December 2, 2013 for the following City of Los Angeles Taxes: Business, Utility Users Taxes (Telephone, Electricity, Gas), Commercial Tenant's Occupancy, Transient Occupancy, and Parking Occupancy Taxes. The Tax Amnesty program provides an opportunity to pay taxes due and have all penalties waived for a limited time only.

To qualify for the Tax Amnesty all of the following requirements must be met between September 1, 2013 and December 2, 2013:

  • All principal, interest, and fees must be paid.
  • You must sign and return the Tax Amnesty Billing notice. (Any penalties paid prior to September 1, 2013 will not be eligible for a refund.)
  • If you are currently registered with the Office of Finance and have received a bill for outstanding taxes, you may file for amnesty and pay your bill online at Amnesty Online Bill Pay.

Please note that participation in the Tax Amnesty program is voluntary and non-participation does not impact a taxpayer's administrative appeal rights.

Following this amnesty period, the Office of Finance will vigorously pursue a range of enforcement actions, as applicable, such as:

  • Additional 10% Negligence Penalty
  • Expanded audit program
  • Expanded on-site investigations
  • Data matching with governmental agencies to identify unregistered businesses
  • Whistleblower program
  • Referral to outside collection and credit reporting agencies
  • Possible legal action
  • Publication of your tax debt
  • Revocation of your police permit to operate parking lots
  • Recording of a tax lien on business real and personal property

If you require additional information or if your business is not registered with Office of Finance, please call the Customer Service Call Center at (213) 473-5901 weekdays between the hours of 8:00AM and 5:00 PM or stop by any of the office locations. For forms and additional information see the links below.

We urge you to take advantage of this program to clear your outstanding taxes, save up to forty percent in penalties, and avoid further enforcement actions.

Frequently Asked Questions (FAQs)
Amnesty Online Bill Pay
Tax Amnesty Application
Chinese Tax Amnesty Flyer
Korean Tax Amnesty Flyer
Spanish Tax Amnesty Flyer

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Los Angeles City Attorney's Office, Intellectual Property Counsel, 200 North Main Street, City Hall East, Los Angeles, CA 90012.