Key Points To Remember
To avoid missing any deadlines, mark important dates on your calendar. The dates listed identify the last day to timely file your renewal. Timely filing of renewals is important to avoid late penalties and fees and ensure all tax credits and incentives are received.
The calendar tax year is 12 consecutive months beginning January 1 and ending December 31.
1. Annual Renewal Timely Filing Deadlines:
Feb 28: Annual Business Tax Renewals Due (Feb 29 if Leap Year)
Dec 31: Annual Permit Renewals Due
As a business operating within the City of Los Angeles, you may have to pay applicable taxes. All businesses are required to file an annual tax renewal regardless of whether or not your business generated revenue for that tax year. Filing your renewals timely avoids late penalties and fees and also ensures that you can take advantage of all available tax credits and incentives. Business tax exemptions, such New Business, Small Business with global gross receipts less than $100,000, and Creative Artist require timely filing of renewals.
Timely filing of annual business tax renewals must be filed prior to the last day of February. Filing can easily be completed online by clicking here.
2. Quarterly Renewals Timely Filing Deadlines:
Last day of Jan, Apr, Jul, Oct: Dance Hall Renewal
Last day of Jan, Apr, Jul, Oct: Commercial Tenant’s Occupancy Tax Renewal
3. Monthly Renewals Timely Filing Deadlines:
The 25th of Every Month: Transient Occupancy Tax
The 25th of Every Month: Parking Occupancy Tax
The 26th of Every Month: Gas Users Tax
The 26th of Every Month: Electricity Users Tax
The 26th of Every Month: Communication Users Tax
The 26th of Every Month: Commercial Electricity Users Tax
Last Day of the Following Month: Swap Meet Renewal
Last Day of the Following Month: Sewer Maintenance
Last Day of the Following Month: Sewer Construction
Closing Your Business
If you sell, close, or discontinue business operations within Los Angeles, you must cancel your City of Los Angeles Tax Registration Certificate. You may cancel your Certificate by completing a Taxpayer Information Update form [PDF 1 pages, 50 KB] and sending the form to Office of Finance.
You may also need to contact or inform County, State, Federal, and other Local government agencies.