Communications Users Tax (CUT) Information - Effective March 15, 2008

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

Application for Business Tax Registration Certificate (for businesses required to register)

UUT/Communications Users Tax Ordinance

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