Multistate Tax Alert: Local Business Tax Update
The attached Tax Alert summarizes various local business tax developments, including:
- The upcoming transition in San Francisco from the Payroll Expense Tax to a gross receipts tax
- An update regarding the ongoing reform of the Los Angeles Business Tax
- Notice of a pending ballot measure that would increase the sales tax rate in Los Angeles
- Voluntary disclosure considerations in the City of Portland now that the city’s tax amnesty period has ended
- An update on the City of Portland and Multnomah County’s position regarding whether taxpayers may elect to apply the Multistate Tax Compact apportionment provisions
- A court ruling precluding the levy of City of Birmingham business license tax on legal services performed outside Birmingham.