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  1. Home
  2. City of Los Angeles Tax Ordinance

City of Los Angeles Tax Ordinance

The following information is the City of Los Angeles' Tax Ordinances that cover Business Taxes and other related taxes or fees.

General Provisions 

Article 1, Chapter 1, Section 11.00 LAMC: Provisions Applicable to Business and Other Taxes

Right To Taxation

Article 1, Chapter 2, Section 21.03 LAMC: Imposition of Tax

Business Tax  

Article 1, Chapter 2 LAMC: Business Tax Ordinance (Please note that the new rates for gross receipts classifications may have changed. Please go to the Know Your Tax Rates page.) 

Specialized Apportionment Instructions

  • Architects
  • Real Estate Brokers
  • Stockbrokers

Other Related Taxes and Fees 

    Article 1.1 - Telephone, Electricity & Gas Users Tax

    Article 1.3 - Commercial Tenant’s Occupancy Tax

    Article 1.6 - Uniform Sales and Use Tax

    Article 1.7 - Transient Occupancy Tax

    Article 1.9 - Real Property Transfer Tax

    Article 1.10 - Dwelling Unit Construction Tax

    Article 1.13 - Residential Development Tax

    Article 1.15 - Parking Occupancy Tax

    Article 4.1 - Sewer Service Charge

    Article 6.1 - Solid Waste Collection, Transfer, Recycling, Recovery of Waste Resources and Disposal Fee ( Sanitation Equipment Charge)

    Office of Finance

    Mail

    Office of Finance Special Desk Unit
    200 North Spring Street, Room 101
    Los Angeles, CA 90012

    Phone

    Customer Service Center (844) 663-4411
    Hours: Monday through Friday, 9:00 am to 3:00 pm

    Fax

    (213) 978-1548 Attn: Special Desk Unit

    E-mail

    Finance.CustomerService@lacity.org

    Office Locations

    The Office of Finance has three locations across the City of Los Angeles to best service your needs as well as a new virtual public counter. Click here for more information. 

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    Get Paperless Statements
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