Top Delinquent Taxpayers FAQ

What do I do if I believe I've been included in the list of top debtors in error?

Although the City has made every effort to collect these funds without success, including certified mailing of notice to pay the tax or to contest liability, you must immediately contact the Office of Finance at (213) 978-7900 should you wish to resolve this matter.

How did the City Determine that I should be on this list?

This list reflects the names of business entities that did not satisfy their liability due the City for business, transient occupancy, parking occupancy or utility users taxes in excess of $100,000. Demand letters and notices for these delinquent taxes have been mailed as required prior to the publication of names on the City website pursuant to Los Angeles Municipal Code Section 21.15(n).

How do I pay my liability due the City?

Contact the Office of Finance, Citywide Collection Unit at (213) 978-7900 for assistance. Please be aware that at the time of payment, additional amounts may be owing due to one or more of the following: accruing interest, penalty, collection fees, additional tax periods or audited amounts.

How long will my name remain on the list once I satisfy my liability?

Once the delinquent tax account has been brought current, your name will be removed within five business days.

What if I am closing, or have already closed my business?

Taxes are still due for applicable periods when you were in business. In many instances, significant efforts have been made to collect the taxes owing for past due periods prior to business closure.

Is the City precluded from other collection action against my business while it remains posted on the website?

No, the City may engage in a number of other collection methods. We may file litigation, refer the matter to outside collection agencies that report to credit bureaus, or may request revocation of your LAPD permit if you are a Parking Lot Operator.

I know of another business operating in the City that has not paid any business tax at all. Why am I on the list and they are not?

The City makes every effort to identify unregistered businesses. If you know of such a business, you may want to take advantage of the City's Whistleblower Program.