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"Open For Business" Updated: Los Angeles Pioneers Local Tax Reform in a Challenging Economic Environment


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The history of the City of Los Angeles gross receipts tax is steeped in controversy and dramatic tax reform efforts. Most recently, cries to “Axe the tax!” have spread through the Los Angeles business community. Los Angeles is the second largest city in the United States and imposes a gross receipts based tax on most businesses within the city. The movement to completely eliminate the tax has received a surprisingly large amount of support from both private and public parties. This article discusses the past and present reform efforts related to the City of Los Angeles’ Business Tax, using its history as a framework to examine future reform efforts that seek to create a more business-friendly environment.

Read more in the attached article written by Susan Ferlianto and Patrick Kennedy, Deloitte Tax LLP.

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