All Business Incentives

SEZ Incentives offered by the CA Franchise Tax Board

  • Employer Hiring Credits
      Description : Up to $35,100 over a 5-year period per each qualified employee can be claimed by an Enterprise Zone business as a tax credit.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : California Franchise Tax Board.
      More Info : California FTB
  • Business Expense Deduction
      Description : Qualified taxpayers may elect to expense 40% of eligible cost of a qualified property in the year it is placed in service instead of capitalizing the expense.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : California Franchise Tax Board.
      More Info : California FTB
  • Net Interest Deduction
      Description : Qualified taxpayers are allowed to deduct net interest for qualified debts made to qualified debtors.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : California Franchise Tax Board.
      More Info : California FTB
  • Net Operating Loss
      Description : Eligible businesses may elect to carry forward 100% of its NOL for a 15 year period.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : California Franchise Tax Board.
      More Info : California FTB
  • Sales or Use Tax Credit
      Description : Tax credit equal to the sales and use tax paid or incurred in connection with the purchase of qualified property.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : California Franchise Tax Board.
      More Info : California FTB

Other SEZ Incentives

  • Discounted Electricity Rate
      Description : Reduction of base electric rate over course of 60 months.
      Eligibility : Commercial and industrial customers who are newly located in a State Enterprise Zone (SEZ), Federal Empowerment Zone (FEZ), or Renewal Community (RC) are eligible for a reduction on the base electric rate. Existing customers within such zones who increase energy consumption may also be eligible for LADWP EZ Rate.
      Lead Agency : Department of Water and Power
      More Info : LADWP
  • Lower Parking Ratio
      Description : Provides reduced parking requirements for Enterprise Zone businesses compared with other areas of the City.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : Department of Building and Safety.
      More Info : Call 3-1-1 to contact the Department of Building and Safety
  • Sewer Facility Charge Exemption
      Description : One-time lump sum payment exemption if the Sewer Facility Charge is over $17,000. The fee can be paid in installments over five years but interest is payable on any unpaid balance.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : Bureau of Sanitation.
      More Info : Contact the Bureau of Sanitation, Financial Management Division
  • Site Plan Review Fee Waiver
      Description : Fee waiver for review of commercial or industrial architectural plans for projects of 40,000 square feet or greater located in an Enterprise Zone during an initial application for a site plan review.
      Eligibility : Businesses located in a State Enterprise Zone (SEZ).
      Lead Agency : Department of Building and Safety.
      More Info : Call 3-1-1 to contact the Department of Building and Safety

Foreign Trade Related Incentives

  • Customs Duties Reduction
      Description : Allows importers and exporters to defer, reduce, or eliminate U.S. Customs duties. Over twenty sites are available in the Los Angels area.
      Eligibility : Importers and exporters in eligible areas.
      Lead Agency : Port of Los Angeles
      More Info : Port of Los Angeles

Recycling Related Incentives

  • Direct Loan Program
      Description : Provides direct loans to eligible businesses and non-profit organizations that manufacture from recycled raw materials, produce new recycled products, or that reduce waste resulting from manufacturing. These loans promote market development of post-consumer and secondary waste materials.
      Eligibility : Businesses located in the City of Los Angeles that manufacture from recycled raw materials, produce new recycled products, or that reduce waste resulting from manufacturing.
      Lead Agency : Bureau of Sanitation
      More Info : CalRecycle

Incentives offered by the Los Angeles Department of Water and Power

  • Commercial Energy Efficiency and Water Conservation Incentives
      Description : Offers a number of rebates and programs for businesses that reduce and conserve energy and water.
      Eligibility : New and existing LADWP customers.
      Lead Agency : Department of Water and Power
      More Info : LADWP
  • Building Facade Lighting Program
      Description : Promotes energy efficient lighting technologies, increases energy efficiency awareness, and improves the utilization of energy capacity during off-peak hours throughout the City of Los Angeles.
      Eligibility : Businesses located in Community Redevelopment project areas.
      Lead Agency : Department of Water and Power; Community Redevelopment Agency
      More Info : Contact the LADWP Economic Development Group at 1-800-864-4409.
  • Commercial Solar Incentive Program
      Description : Provides an incentive payment to LADWP customers that purchase and install their own solar power systems. Currently, LADWP also provides an additional incentive payment for systems using PV modules manufactured in the City of Los Angeles.
      Eligibility : New and existing LADWP customers.
      Lead Agency : Department of Water and Power
      More Info : LADWP
  • Discounted Electricity Rate
      Description : Reduction of base electric rate over course of 60 months.
      Eligibility : Commercial and industrial customers who are newly located in a State Enterprise Zone (SEZ) are eligible for a reduction on the base electric rate. Existing customers within such zones who increase energy consumption may also be eligible for LADWP EZ Rate.
      Lead Agency : Department of Water and Power
      More Info : LADWP
  • Smooth Power Program
      Description : Offers both technical assistance and project financing to commercial and industrial customers.
      Eligibility : New and existing LADWP customers.
      Lead Agency : LADWP
      More Info : Contact the LADWP Economic Development Group at 1-800-864-4409.
  • Utility Infrastructure Loan Program
      Description : Addresses the need for investment capital by growing local businesses for which short-term, low-cost financing is not readily available.
      Eligibility : New and existing DWP customers with good credit rating.
      Lead Agency : Department of Water and Power
      More Info : LADWP

Business Tax Relief Incentives

  • New Business Tax Holiday
      Description : The New Business Tax Holiday exempts any new business from paying City of Los Angeles business taxes during its first three years of operation.
      Eligibility : All new businesses who establish or locate within the City between the period January 2010 to December 2012.
      Lead Agency : Mayor's Office of Economic and Business Policy
      More Info : Contact Us
  • Business Tax Exemptions / Incentives / Assistance
      Description : Business tax exemptions are available for qualifying new businesses, small businesses and creative artists. Reduced tax rates available to motion picture production businesses as well as businesses taxed on gross receipts. A Taxpayer Advocate Program is available to those taxpayers that have complex business tax matters that have not been resolved in the usual method.
      Eligibility : Businesses registered with the Office of Finance.
      Lead Agency : Office of Finance
      More Info : Office of Finance
  • Business Tax Exemptions and Decreases (FEZ)
      Description : Business tax reductions or business tax relief.
      Eligibility : Businesses located in a Federal Empowerment Zone (FEZ).
      Lead Agency : Office of Finance
      More Info : Office of Finance
  • Entertainment and Multimedia Business Tax Limitations
      Description : Caps the business tax for eligible entertainment and media businesses at $25,000 plus 10 percent of the amount of tax in excess of $25,000 that would otherwise be due.
      Eligibility : Businesses located in the Hollywood or North Hollywood Redevelopment Areas that generate more than 50% of gross receipts from the entertainment and/or multimedia business activities.
      Lead Agency : Office of Finance
      More Info : Office of Finance
  • Use Tax Rebate Program
      Description : Businesses that participate in the City's Use Tax Rebate Program can qualify for a rebate of 20% on the additional State collected use tax (67.5%) remitted by the business.
      Eligibility : Businesses that pay Use Tax to lessors or out-of-state vendors.
      Lead Agency : Office of Finance
      More Info : Office of Finance

Entertainment and Media Incentives

  • Entertainment and Multimedia Business Tax Limitations
      Description : Caps the business tax for eligible entertainment and media businesses at $25,000 plus 10 percent of the amount of tax in excess of $25,000 that would otherwise be due.
      Eligibility : Businesses located in the Hollywood or North Hollywood Redevelopment Areas that generate more than 50% of gross receipts from the entertainment and/or multimedia business activities.
      Lead Agency : Office of Finance
      More Info : Office of Finance

Restaurant and Hospitality Incentives

  • Restaurant and Hospitality Express
    Description : A multi agency Case Management Network (CMN) to streamline the approval process and to provide the following assistance to new restaurateurs and their design/construction team:
    • Assistance in navigating through the City's regulatory process.
    • Assistance in tracking and monitoring the work progress.
    • Facilitate in solving problems and resolving disputes.
    • Assistance in finding a path to facilitating the process insuring timely opening.
    Eligibility : All new food service establishments.
    Lead Agency : Department of Building and Safety
    More Info : Click here for more information.