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Multistate Tax Alert: Los Angeles Business Tax Filing Deadline Rapidly Approaching


The Los Angeles Business Tax (“LABT”) is a gross receipts tax imposed on most businesses operating within the city of Los Angeles (the “City”). The tax separates business activities into nine different tax classifications, each with its own tax rate.  The tax is also a location-based tax and requires taxpayers to register and obtain a business license for each location within the City. Current year LABT renewals along with the required payment of tax became due on January 1, 2013, and will be deemed delinquent if not filed and paid by February 28, 2013.

In the attached Tax Alert we summarize the LABT and highlight the upcoming February 28th filing deadline.

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