business license Renewal - City of Los Angeles

Technically this is a city of LA requirement if you have 1099 or business income in the City of LA. This is like most cities who assess local businesses. Most who live in the city of LA and who have 1099 or business income, receive some notice from the city at some point. JWJ doesn't control city business licenses but offers a service to help clients avoid unforeseen liability. There have been some instances where clients simply are not aware and the City of LA assesses them after the fact. So we just encourage anyone who fits the criteria to go ahead and register with LA and file, even if you fall under the exemption and owe nothing, every year. If you want us to do it, we charge $250/yr.

JWJ Accounting can help you maintain your city business license annual filing. This helps ensure timely and accurate filing which helps avoid unforeseen or unanticipated city tax liability should it ever arise.

Step 1 - Submit your info and determine your business code: https://latax.lacity.org/oofweb/eappreg/eappreg_fund_list.cfm

Step 2 - Fee is $125 - Please schedule a phone appointment with Keith to confirm your information before filing.

Who is it for

If your business (from LLC to 1099) is physically located within the City of Los Angeles, you must register for a Business Tax Registration Certificate.
If you are self-employed, your business address is outside the City of Los Angeles and you work within the City of Los Angeles for seven days or more in a calendar year, you are considered an eligible business and must apply for a Business Tax Registration Certificate. Some exemptions apply based on type and amount of earnings but filing a timely business license renewal form is still required.
Renting dwelling units is a business activity and is subject to a City of Los Angeles business tax. The revenue collected from such properties located within the City is considered business income earned and is taxable under the Municipal Code. If you rent out 4 or more residential units from properties within the City limits, you are required to obtain a business tax certificate from the Office of Finance. However, if you receive rental income from 3 or less units throughout the City, you would not be liable for business taxes under this classification (LAMC Section 21.43(LGR2)).

Instructions

Please provide your total self-employed income (1099's) that you incurred in 2019 and how much or what percentage, if any work, was done in the City of Los Angeles (city only, not county).
If you are applying for an LA City Business License for the first time, please provide the following information. If you are an existing license holder, just forward a copy of the renewal card instead to JWJ Accounting.

Social Security Number (if business is a Sole Proprietorship) or Federal Employment Identification Number (if business is either Partnership, Corporation, Limited Liability Company or Trusts)
Description of your Business activities
Legal Business Name
Business Name - Doing Business As (optional)
Business Start Date (If your start date is earlier than the current calendar year, you will receive a notice requesting gross receipts for each year your business has been in operations. Once received by Office of Finance you will receive a notice of any liability due for the prior years.)
Business Type (such as Sole Proprietorship, Partnership, Corporation, etc.)
Primary Business Address
Mailing Address - if different from your primary business address
Business Contact Information (such as your CPA, Controller, etc)
Other information you may need to submit.
Sales Tax Number
Business/Professional Activity Code

If you do not have any self-employed income from work done in the City of Los Angeles and you are an existing license holder, but you do perform eligible work in the city please still let us know so we can file a renewal that reflects no earnings.

If you are a Corporation or LLC we will need the amount received for work done in the City of Los Angeles for the taxable year.
If you are a Corporation or LLC and made zero income for 2018, please report that as well to keep the license in good standing.

Please note: If your residence or business is in the City of Los Angeles or if you get paid 1099 work within the City of Los Angeles then you will need to register with the City of Los Angeles for a business license. The City has been sending discovery mail to many taxpayers living around Los Angeles to make sure they have a business license. If your occupation or business activity is eligible you will need to have a business license even if you have no earnings of a respective year.