基金类别合并常见问题

常见问题解答s regarding the reduction of the business tax rate for the L049 fund/class including Professions and Occupations and Fund/Class Consolidation Ordinance No. 183419

How will the reduction of the business tax rate for the L049 fund/class, 其中包括职业和职业, be implemented and do I need to do anything to confirm that it has been applied to my business taxes if I am registered under the L049 fund class?

The reduction of the business tax rate for the L049 fund/class will be phased in over three annual business tax periods beginning January 1, 2016年,如下所示:

  • 2016年1月1日从5美元下调.每1000美元的总收入或小数部分为07美元,至4美元.每1000美元的总收入或零头为75美元.
  • 2017年1月1日从4美元下调.每1000美元的总收入或小数部分为75美元,至4美元.每1000美元的总收入或小数部分是50美元.
  • Tax years beginning after December 31, 2017 the tax rate will be $4.每1000美元的总收入或部分收入为25美元.

你预先印好的营业税续展表格, 或在线电子归档程序, will reflect the reduced L049 tax rate for each annual renewal season. 如果您使用的是预先印好的营业税续展表格, 只需使用打印在表格上的L049税率. If you E-file, the reduced L049 tax rate will automatically be applied.

基金/类别合并的目的是什么?

The purpose of the fund/class consolidation is to simplify business tax compliance by reducing the number of fund/classes that businesses subject to the City of Los Angeles’ gross receipts tax are required to report under. 183419号法令巩固了LAMC第21条.42分成第21节.第41条和LAMC第21条.44岁和21.45分成第21部分.43.

目前根据LAMC第21条进行报告的企业.41岁和21.42将合并为第I类总收益基金(LGR1). LAMC部分21.43, 21.44岁和21.45项收入总额基金第2类(LGR2)合并. Businesses with fund/classes that are undergoing the consolidation will receive updated business tax registration certificates that note their new consolidated fund/class. 此外, the new consolidated fund/classes will be reflected on your 2016 Business Tax renewal forms if you are currently registered.

How will the consolidation affect my business tax renewal reporting?

从2016年营业税更新季开始, 从1月1日开始, 2016, any business previously classified in fund/class L041 through L045 will be reclassified into the LGR1 fund/class or the LGR2 fund/class as applicable as noted in the response to 常见问题解答 #2.

因此, 这些企业将使用LGR1, LGR2, 或者如果适用*, both LGR1 and LGR2 fund/classes to report their 2016 and future taxable gross receipts.

  • 例子#1:ABC公司. 被LAMC Sec列为机密. 21.2015年零售总额(基金/类别L044) 44. 由于合并,ABC公司. 被重新划分为LAMC Sec. 21.43(基金/类LGR2).
  • 例子#2:XYZ公司. 被LAMC Sec列为机密. 21.2015年批发销售(基金类/ L042类)42项. 由于合并,XYZ公司. 被重新划分为LAMC Sec. 21.41(基金/类LGR1).
  • 例子#3:DCE Co. 被LAMC Sec列为机密. 21.42批发销售(基金/类别L042)及LAMC组. 21.2015年全国广播电视行业45人(基金类/ L045类). 由于合并,DCE公司. 被重新划分为LAMC Sec. 21.41(基金/类别LGR1)及LAMC证券. 21.43(基金/类LGR2).

我的税率受合并影响吗?

不会,合并基金/类别的税率不会改变. 合并后的LGR1基金/类别税率仍为1美元.每1000美元的应税总收入为01美元. 综合LGR2基金/类别税率仍为1美元.每1000美元应税总收入27美元.

My business has physical activity outside the City of Los Angeles and I am entitled to use apportionment to determine my taxable gross receipts. 合并是否会改变我的总收入分配方式?

No, the consolidation does not change how a business uses apportionment to determine its taxable gross receipts.

For example, if your business was previously classified under LAMC Sec. 21.44零售销售,现并入LAMC Sec. 21.43(基金/类LGR2) you would continue to use City Clerk’s Ruling No. 第14号或市政书记的第14号裁定. 分配你的收入总额.

Likewise, if your business was previously classified under LAMC Sec. 21.42批发销售,现并入LAMC组. 21.41(基金/类LGR1) you would continue to use City Clerk’s Ruling No. 第14号或市政书记的第14号裁定. 分配你的收入总额.

我的生意以前属于LAMC委员会的. 21.44零售销售和LAMC组. 21.45剧院. Per the consolidation, my business is now classified under LAMC Sec. 21.43(基金/类LGR2). How do I report my taxable gross receipts for the consolidated fund/class LGR2?

在这种情况下, you will report one combined tax measure (taxable gross receipts) for the newly consolidated fund/class LGR2.

第一个, you will determine the taxable gross receipts from the Retail Sales activity in the same manner as it was computed in prior years. 如果您需要分摊您的零售销售总收益, you may use the same apportionment formula as you used in previous years assuming your Retail Sales business activity is essentially the same.

第二个, you will determine the taxable gross receipts from the Theater activity in the same manner as it was computed in prior years. 如果你需要分配你的剧院总收入, you may use the same apportionment formula as you used in previous years assuming your Theater business activity is essentially the same.

最后, you will add the taxable gross receipts from the Retail Sales activity and the Theater activity, and report the combined taxable gross receipts under the LGR2 fund/class.

Can I still use the Single Primary Tax Classification Election if I qualify?

If the consolidation results in a single activity that represents 80% or more of your total taxable gross receipts, you may elect at your discretion to report and pay all taxable gross receipts under that single primary tax classification.

我以前有资格获得小企业豁免. Will consolidation affect my ability to qualify for the Small Business Exemption?

No, the consolidation does not affect the qualification criteria for the Small Business Exemption.

我以前有资格获得创意艺术家豁免. Will consolidation affect my ability to qualify for the Creative Artists Exemption?

No, the consolidation does not affect the qualification criteria for the Creative Artists Exemption.

我以前有资格获得新业务豁免. Will consolidation affect my ability to qualify for the New Business Exemption?

No, the consolidation does not affect the qualification criteria for the New Business Exemption.

I was classified under Retail Sales in 2014 and an audit of my 2014 business tax payment determined that I had a non-refundable tax credit. 我如何收到不可退还的信贷?

The consolidation does not affect your ability to use your non-refundable tax credit. You may use the non-refundable tax credit on your 2016 and/or 2017 Business Tax renewal forms under the consolidated fund/class LGR2.