On February 5, 2008, the voters of the City of Los Angeles approved Measure S, which amended Article 1.1 of Chapter II of the Los Angeles Municipal Code to modernize and clarify the Telephone Users Tax by replacing it with a Communications Users Tax (CUT) applicable to current technologies, updating the terminology and reducing the tax rate. The amended ordinance is effective March 15, 2008.
- Communications Users Tax Remittance Form [PDF 2 pages, 48 KB]
- Business Tax Registration Application (for businesses required to register)
- UUT/Communications Users Tax Ordinance [PDF 13 pages, 64 KB
- Notice to Communications Service Providers
- Communications Users Tax FAQ
- Communications Users Tax Discovery Program
- Communications Users Tax Application
- Communications Users Tax Exemption Notice and Affidavit
If you are left with additional questions, comments or concerns regarding the CUT, please email us at Finance.PhoneTax@lacity.org