STEP 1: Does this tax apply to me?

If you earned self-employed in Los Angeles city limits in 2024 and will have additional work in Los Angeles in the near future, then you are subject to this tax. Continue to Step 2.

If you no longer live in Los Angeles and never registered, you may not benefit from continuing this registration.

Business tax filing is due February 28th each year.

"Did I work in LA?" find out here - https://finance.lacity.gov/business-location

STEP 2: Are you registered? Do you have a Business Tax Registration Certificate?

Not sure if you've already done this or not? Check this website (if you just registered, it could take several weeks for your info to appear here): https://data.lacity.org/Administration-Finance/Listing-of-Active-Businesses/6rrh-rzua/about_data. You'll need to download the spreadsheet containing all registered businesses.

If you need to register, apply online here: https://latax.lacity.org/businessregapp/eappreg_criteria

Here's our step-by-step guide - Please read each slide carefully:

DO NOT STOP HERE.

COMPLETE STEP 3 TO AVOID TAXES.

STEP 3: Annual Renewal & Tax Exemption

Certain zip codes affected by the wildfires in January 2025 have been granted an automatic extension for this process. However, we recommend you file before the February 28th deadline to ensure you are granted any exemption. If your business is not in those zip codes but was affected, you may apply for an extension. Learn more here: https://finance.lacity.gov/.  

Apply for your renewal and exemption online here: https://latax.lacity.org/laweb/F-logon.jsp

Which tax exemption checkbox applies to me?

• Small business exemption — Check this box if you make less than $100,000 in revenue.

• Creative/artist exemption — Check this box instead only if you make between $100K- $300K AND your work could be considered "creative activities" for "entertainment or aesthetic purposes."

You can find a list of professions that LA considers to be engaged in "creative activities" here: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-124821. Use your judgment or reach out to us.

Hold up, I'm getting an error that my account doesn't exist!

If you just created your account recently (aka you recently registered for the first time), it will occasionally take several days (or even weeks) for the system to register. In this case, you will need to file your annual renewal/tax exemption physically in the mail. Print/sign/mail.

I know this sucks -- LA is literally the absolute worst with this entire thing. You'll need to fill out a paper copy of this form and mail it to them (postmarked by 2/28).

Use the slideshow below for step-by-step instructions. LA also has an official guide. There's will cover more edge case instructions but can be overwhelming to read. Fill out what you can and reach out to LA city or us (info@brasstaxes.com) if you have questions!