Business Tax Relief Incentives

The Office of Finance offers various incentives that can reduce your business taxes.

  • 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 2015.
      Lead Agency : Office of Finance
      More Info : Office of Finance
  • 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