Tax Penalty Amnesty Program FREQUENTLY ASKED QUESTIONS

1) What is the Tax Penalty Amnesty Program?

Under Tax Amnesty, Los Angeles Municipal Code Article 1.12 Section 1 of Chapter 2, businesses can apply for a waiver of outstanding penalty on the following taxes provided that they pay all outstanding principal, interest and applicable fees owed to the City of Los Angeles:

• Business Taxes

• Communications Users Taxes

• Transient Occupancy Taxes

• Parking Occupancy Taxes

• Electricity Users Taxes

• Gas Users Taxes

• Commercial Tenant's Taxes

2) When will the Tax Penalty Amnesty Program be available?

The Tax Penalty Amnesty Program will be available between October 1, 2020 to December 17, 2020.

3) Who qualifies for the Tax Penalty Amnesty Program?

The Tax Penalty Amnesty Program applies to both registered and unregistered businesses that have outstanding taxes including principal, interest, penalties, and fees due to the City of Los Angeles.  

4) How much money can I save?

The Tax Amnesty Program provides a one-time opportunity to clear your tax debt without paying any of the normally required penalties. These penalties can amount up to the equivalent of 40% of your principal tax due.

5) I received a bill from the City of Los Angeles about the Tax Penalty Amnesty Program. What should I do?

You may pay your bill online by clicking On-Line Bill Payment. Your online payment must be completed on or before December 17, 2020.  Do not pay the penalty portion of your bill if you are applying for the Tax Penalty Amnesty Program. 

In addition, you may pay your bill by mail. Send the principal, interest and applicable fees (excluding penalties) due on the bill; complete, sign and return the PDF iconTax Penalty Amnesty Program Waiver with your payment and bill stub. Payments must be postmarked by December 17, 2020.

    City of Los Angeles - Amnesty
    Office of Finance
    P.O. Box 30716
    Los Angeles, CA  90030-0716

Please note that you do not need to return the Application if you are applying and paying online. 

Please click here for our contact information if you need further assistance. 

6) I received a letter from a collection agency about LA City taxes. What should I do?

You should contact the collection agency that is referenced on the correspondence you received to resolve the issue. Contact information for the collections agencies provided below: 

Alliance One

1-877-541-8420

Caine & Weiner

1-818-226-6000

Harris & Harris

1-800-362-0097

7) I received a letter from the City of Los Angeles regarding the AB63- Tax Discovery Program.  What should I do?

Please complete the PDF iconTax Amnesty Business Tax Application-AB63/Penalty Waiver. Please contact us if you need assistance completing the form or determining the amount of your tax liabilities including principal, interest, and applicable fees. 

Please send the completed Tax Amnesty Business Tax Application-AB63/Penalty Waiver Request and your payment for any outstanding in full principal, interest, and any applicable fees, postmarked by December 17, 2020, to:

    City of Los Angeles – AB63
    Office of Finance
    P.O. Box 53478
    Los Angeles, CA  90053-0478
 

8) I received a letter from the City of Los Angeles regarding the RMS- Tax Discovery Program.  What should I do?

Please complete the PDF iconTax Amnesty Business Tax Application-RMS/Penalty Waiver Request. Please contact us if you need assistance completing the Tax Amnesty form or determining the amount of your tax liabilities including principal, interest, and applicable fees. 

Please send the completed Tax Amnesty Business Tax Application-RMS/Penalty Waiver Request and your payment for any outstanding in full principal, interest, and any applicable fees, postmarked by December 17, 2020, to:

    City of Los Angeles – RMS
    Office of Finance
    P.O. Box 53234
    Los Angeles, CA  90053-0234
 

9) I am a registered business who may have underreported my tax measures or may be misclassified. What should I do? 

Please contact us to amend your tax measures and we will provide you with a revised billing statement. 

You may pay your bill online by clicking On-Line Bill Payment. Your online payment must be completed on or before December 17, 2020. Do not pay the penalty portion of your bill if you are applying for the Tax Penalty Amnesty Program. 

In addition, you may pay your bill by mail. Send the principal, interest and applicable fees (excluding penalties) due on the bill; complete, sign and return the PDF iconTax Penalty Amnesty Program Waiver Application with your payment and bill stub. Payment must be postmarked by December 17, 2020, to:

    City of Los Angeles - Amnesty
    Office of Finance
    P.O. Box 30716
    Los Angeles, CA  90030-0716
 

10) My business is not presently registered. How do I apply for the Tax Amnesty Program?

If you have not registered your business with us, please complete the PDF iconTax Amnesty Business Tax Application/Penalty Waiver Request

Please contact us if you need assistance completing the Tax Amnesty form or determining the amount of your tax liabilities including principal, interest, and applicable fees. 

Please send the completed Tax Amnesty Business Tax Application/Penalty Waiver Request form and your payment for any outstanding in full principal, interest, and any applicable fees, postmarked by December 17, 2020, to:

    City of Los Angeles – Amnesty 
    Office of Finance
    P.O. Box 53320
    Los Angeles, CA  90053-0320
 

11) I already paid the tax penalty I owed. Can I get a refund?

Under the Tax Penalty Amnesty LAMC, penalties paid prior to October 1, 2020 are not eligible for a refund.

Tax Penalty Amnesty Program  - Cannabis Business Activities

12) Where do I pay my cannabis tax liabilities?

      a) Pay all outstanding principal, interest and fees online by clicking On-Line Bill Payment

      b) For cash payments of less than $1,000, check and money order payments
         (payable to City of Los Angeles, Office of Finance), please go to our Van Nuys location:
Van Nuys Civic Center
6262 Van Nuys Blvd., Suite 110,
Van Nuys, CA 91401
 

         Please click here for our Van Nuys public counter hours of operations.

     c) For cash payments of more than $1,000 and/or 40 or more money orders an APPOINTMENT is REQUIRED.
         Email your request to finance.csd.appt@lacity.org. Provide the following information:
         -  Legal Name
         -  BTRC#
         -  Estimated or actual payment amount
         -  Contact name and telephone number 
         -  Copy of documents such as DCR Permit Renewal Invoice and Finance business tax reporting forms, notice of tax due
            and/or audit assessment billing must be attached
 

13) I have a question on my bill regarding a balance of Department of Cannabis Regulation (DCR) permit fees.

Please contact the Office of Finance Cannabis Unit by email – finance.csd.appt@lacity.org or by phone – 213-978-1540

14) I have a cannabis activity related question.

For Cannabis Business Tax questions, please contact the Office of Finance Cannabis Unit  by email –  finance.csd.appt@lacity.org or by phone – 213-978-1540.

For Cannabis Permit status and application process, contact the Department of Cannabis Regulation (DCR.) Send an EMAIL to DCRLicensing@lacity.org or call (213) 978-0738 to speak to a DCR representative. 

Installment Agreements

15) Do I have the option to pay my outstanding liability in installments? 

Yes, you may request an installment agreement under the Tax Amnesty Program for a maximum term of six months by which date all taxes, interest, fees and costs must be fully paid.  Monthly taxes do not qualify for installment plans with an exception of audited cannabis liability which may qualify for a three month installment plan. 

16) How do I request for an installment agreement?

Please submit a written request, including the information below to the Special Billings Unit via fax at (213) 744-7367 or by email at finance.installments@lacity.org

1. Date of request 

2. Account number and/or case number

3. Business name, email and business addresses

4. Contact name and contact number

5. Number of payments (6 months or less to end no later than June 18, 2021) 

6. Business owner’s name and signature

For more information about installment agreements, please click here.

17) I currently have an installment contract with the Office of Finance. Can I take advantage of the Tax Penalty Amnesty Program at this time?

Yes, if your installment contract ends before June 18, 2020, please complete PDF iconTax Penalty Amnesty Program Waiver Application and submit it to the Special Billing Unit at finance.installments@lacity.org.  If your installment contract extends beyond June 18, 2020, you may elect to cancel the existing contract and enter into a new contract for a period not exceeding six months.  To cancel the existing contract and to enter into a new contract, please contact the Special Billing Unit at finance.installments@lacity.org.

For more information about installment agreements, please click here.

18) I received a bill from a collection agency. How can I pay my liability and may I request for an installment agreement?

If you received a bill from a collection agency, please contact the agency directly to make payment and to request for an installment agreement.

19) I have viewed your website and have more questions about the Tax Penalty Amnesty Program. Who should I contact?

Please click here for our contact information.