I have already submitted my 2016 Business Tax renewal form for medical marijuana collective business activity, is any additional documentation required?
Yes, an affidavit is required to be submitted in person by March 31, 2016 by one of the following individuals: Individual owner, Manager of the LLC, Member of the LLC, Partner, and an Officer of the Corporation. Any person who makes a false statement or representation in the affidavit is guilty of a misdemeanor. A government issued identification is needed for verification purposes for the affidavit. A copy of the said identification will be kept by the Office of Finance.
I want to renew my Business Tax Registration Certificate for my medical marijuana collective business activity, is there a form that I need to submit in addition to my annual Business Tax renewal form?
Yes, Subsection (g) of Section 21.50 of Article 1, Chapter II of the Los Angeles Municipal Code requires every medical marijuana collective taxed by the said section to submit an affidavit in a form approved by the Director of Finance attesting to its compliance with Proposition D by March 31, 2016 and such affidavit shall be subject to public disclosure. Thereafter, medical marijuana collectives are required to submit the affidavit with their annual renewals.
I want to begin a medical marijuana collective business activity after December 31, 2015, can I apply for a Business Tax Registration Certificate?
No, Subsection (b) of Section 21.50 of Article 1, Chapter II of the Los Angeles Municipal Code states that no new Business Tax Registration Certificates shall be issued for any medical marijuana collective business activity, pursuant to the elapsed registration requirements of Proposition D.
I am a business that is conducting medical marijuana collective business activity and also conducting business activity that is not related to medical marijuana. Can I apply for a Business Tax Registration Certificate for the business activity that is not related to medical marijuana?
Yes, a new Business Tax Registration Certificate may be issued for any business activity other than medical marijuana collective business activity.
Can I mail my annual renewal and annual affidavit?
The annual renewal can be mailed (postmarked) or renewed on-line at finance.lacity.org by February 29, 2016. The affidavit must be submitted in person at any of the following Office of Finance branch offices by March 31, 2016:
City Hall – 200 N. Spring St., Room 101 Los Angeles, CA 90012
Van Nuys – 6262 Van Nuys Blvd., Suite 110 Van Nuys, CA 91401
West Los Angeles – 1828 Sawtelle Blvd., Room 102 Los Angeles, CA 90025
February 2016
Can I have a messenger submit my annual renewal and annual affidavit?
A messenger may submit the annual renewal; however, only one of the following may submit the annual affidavit in person: Individual owner, Manager of the LLC, Member of the LLC, Partner, and an Officer of the Corporation. Any person who makes a false statement or representation in the affidavit is guilty of a misdemeanor.
Do I need an identification in order to submit my annual renewal and annual affidavit in person?
A government issued identification is needed for verification purposes for the annual affidavit, which must be submitted in person. A copy of the said identification will be kept by Office of Finance as part of the annual affidavit. The annual renewal can be mailed in or submitted on-line at finance.lacity.org.
Will Office of Finance accept my annual renewal and payment without my annual affidavit?
Yes, since the 2016 annual Business Tax is due by February 29, 2016, the Office of Finance will be accepting the annual Business Tax renewal and payment without a completed affidavit only for the 2016 Business Tax renewal period. However, the completed annual affidavit must be submitted in person by March 31, 2016.
Will a new Business Tax Registration Certificate be issued to me?
Yes, a new Business Tax Registration Certificate will be issued upon receipt of the annual renewal, annual affidavit and payment, if applicable.
Can I display an expired Business Tax Registration Certificate at my business?
No, Subsection (h) of Section 21.50 of Article 1, Chapter II of the Los Angeles Municipal Code states that it is a misdemeanor to maintain or display an expired, suspended, or otherwise invalid Business Tax Registration Certificate.