Tax & Permit

The tax collection and permitting responsibilities of the Office of Finance are spread throughout eight units, each with their own unique set of priorities.  While the following does not include all of the units and divisions responsible for daily operations of the Office of Finance, they do represent the public facing units, you as a business owner, may engage with. 

Continue reading to learn more about them and see how they may apply to you.


Tax Discovery Units

Revenue Management System (RMS) Unit 

The Revenue Management Systems Unit is responsible for finding incorporated business (LLC, S-Corp, C-Corp) and sole proprietors  who are operating within the City of Los Angeles, but who have not yet registered for their Business Tax Registration Certificate.

Assembly Bill 63 (AB63) Unit

The AB63 Unit is responsible for finding incorporated business (LLC, S-Corp, C-Corp) and sole proprietors who are operating within the City of Los Angeles and have filed with the California Franchise Tax Board, but who have not yet registered for their Business Tax Registration Certificate with the City.

Revenue Enhancement Unit

The Revenue Enhancement Unit is responsible for discovering businesses operating at street level within the City of Los Angeles, who have not yet registered for their Business Tax Registration Certificate.

Tax Discovery Program FAQ


Tax Reconciliation Units

Audit Division

The Audit Division is responsible for reconciling the tax liabilities of businesses who have been discovered by any of the Tax Discovery Units and who have outstanding liabilities to the City.

Billing and Collection

The Billing and Collection Division processes tax renewals and manages citywide delinquent collections.


Customer Service

Tax Liaison Unit 

The Tax Liaison Unit is responsible for community outreach and the resolution of complex City tax issues facing local businesses

Learn More 

Customer Service Division

The Customer Service Division handles all renewals and customer issues in person, over the phone, and via email.