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Multistate Tax Alert: Local Business Tax Update


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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.

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