Section 21.07 of Article 1 of Chapter II establishes the procedure to claim a refund for overpayment of business taxes. To file a claim for a refund, please follow the instructions below:
1. Ensure that you are eligible for a refund. Overpayments are subject to refund only if a claim is filed with the Office of Finance within one (1) year from the date of payment. (Refunds for Christmas Tree Lot Cleanup Deposits can be filed within three (3) years from the date of deposit)
2. Complete Form #96.00(a) Refund Claim in the name of the claimant as it appears on the Tax Registration Certificate or Permit.
A. A claim filed under a Fictitious Name/DBA is acceptable
B. Make a copy of the completed form for your records
C. Overpayments for multiple tax periods or multiple locations may be included on one form
3. Signature Requirements:
A. Sole Proprietorships - The claim must bear an original signature of the claimant
B. Partnerships - The claim must bear an original signature of one or more of the partners
C. Corporations - The claim must bear an original signature of an officer of the corporation with his/her title indicated
D. Limited Liability Companies / Limited Liability Partnerships - The claim must bear an original signature of a managing member or managing partner.
4. Return signed form to:
Office of Finance
Refund Processing Unit
P.O. Box 53200
Los Angeles, CA 90053-0200
or email to: Finance.Refunds@lacity.org
5. The Office of Finance must verify any claim for refund before any refund is approved for payment or credit. DO NOT CLAIM CREDIT FOR OVERPAYMENT ON ANY CURRENT OR FUTURE PAYMENT DUE TO THE CITY OF LOS ANGELES.
Please note that the filing of a claim does not stop the running of the applicable statute of limitations for bringing suit on such claim.
If you have any questions regarding the filing of a Claim for Refund, please call 213-744-9724.