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City of Los Angeles Business Tax Requirements

If you earn self‑employment income (1099‑NEC, 1099‑K, or through an entity such as an LLC, S‑Corp, C‑Corp, or Partnership) and perform work in the City of Los Angeles, you must register with the City’s Office of Finance and file annually—even if you owe no tax.

📌 Who Must Register

You are required to register if you are:

  • A sole proprietor, independent contractor, or DBA

  • An LLC, S‑Corp, C‑Corp, or Partnership

  • Receiving 1099‑NEC or 1099‑K income

  • Reporting income on Schedule C

  • Earning rental income from property located in Los Angeles

👉 W‑2 income does not count. Only business/self‑employment income is reported.

📌 What You Must Do

  • Register for a Business Tax Registration Certificate (BTRC) with the City of Los Angeles Office of Finance

  • File annually between January 1 – February 28 for the prior year’s gross receipts

  • Report gross income, not net income

  • Example: If you earned income in 2025, you must file by Feb 28, 2026

📌 Exemptions & Thresholds

  • General businesses: No tax if gross receipts are under $100,000

  • Entertainment industry: No tax if gross receipts are under $300,000

  • Even if exempt, you must still file annually to claim the exemption

📌 Important Notes

  • The City does not send reminders—missing the Feb 28 deadline can trigger penalties, even if you qualify for exemption

  • Always save confirmation of registration and filing

  • If you pay City of LA business tax, it is deductible on your federal return

📌 Rental Property Owners

If you own rental property in Los Angeles, you may also need to register.
Details: Rental Dwelling FAQ – City of LA

✅ Bottom Line: If you earn self‑employment or business income in Los Angeles, register now and file every year by Feb 28. Even if you owe nothing, filing protects you from penalties.