知道你的利率

Every person who engages in business within the City 洛杉矶 is required to obtain the necessary TRC(s) and pay the business tax or obtain an exemption If your business is located within an unincorporated area within the 洛杉矶.

税率表

Please click on the following link to discover the applicable tax rate for your business type.  

2018 税率表 (Current for 2021) 2018 Non-Gross 税率表 (Current for 2021)

2018 税率 Table

**Cannabis Businesses:  Please note that if you operate a cannabis business, Classification L050 expired on 12/31/17.  选择链接  在这里 for the updated Cannabis 税率 Table.

Non-Gross Receipts Business 税率 Table

 

Archived 税率d Tables  

2009-2017 税率s

 

 

2008 税率s Table [PDF 1 pages, 32 KB]

 

 

2007年税率 [PDF 1 pages, 59 KB]

 

 

2006年税率 [PDF, 2 pages, 495 KB]

 

 

Interest Rate Tables

Please click on the following link to discover the applicable tax rate for your business type.

利率

 

Penalty Rate Tables

Please click on the following link to discover the applicable tax rate for your business type.

惩罚利率

 

Most Common 业务类型s and 税率s

While t在这里 are many different business activities taxed at varying rates, the following represent the most common business types.

业务类型 税率 重要的笔记
汽车公园 $4.25 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of conducting any automobile parking place, storage lot or storage place w在这里 motor vehicles are parked or stored, and a charge made directly or indirectly for such parking or storage.
Child Care Providers $1.01 per $1,000 or fractional part t在这里of of gross receipts. For providing non-medical care for children under 18 years of age in need of personal services, supervision or assistance essential for sustaining the activities of daily living or for the protection of the individual on less than a 24-hour basis.
Commission Merchant or Broker $3.15 per $1,000 or fractional part t在这里of of gross receipts. For persons who bring buyers and sellers of goods, wares or merchandise together, while serving in the capacity of an independent contractor and not as an employee of another.
承包商 $153.00 for the first $60,000 or less of gross receipts plus $1.01 per $1,000 or fractional part t在这里of in excess of $60,000. 
 

For businesses constructing, 改变, 修复, or demolishing any building, 高速公路, road or other structure.

请注意:

  • 在城市的承包商 pays an additional $2.55 per $1,000 or fraction of all salaries and fees paid for services rendered in the City in connection with out-of-city projects.
  • When t在这里 are no projects outside the City, only gross receipts from projects in the city are reported.
Independent Telemarketing Agency $3.15 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of marketing services or goods, wares or merchandise on behalf of three (3) or more clients continuously, none of which has any ownership interest in said person, by use of a telecommunications device at a call center
Laundry, Cleaning and Dyeing Agent, Collector, Linen Supply and Shoe Repair $1.27 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of washing, 干燥, 清洁, dyeing or pressing any clothing, or similar article of personal property, whether accomplished by hand, machine or any coin-operated machine operated by such person, his employee or any customer, or furnishing or letting the use of any towels, 床单, 围裙, 床上用品, 餐巾, 表了, or any other article of personal property of a similar nature, or collecting or delivering any such article as an agency or otherwise, for a fee or charge or 修复 or rebuilding shoes.
Miscellaneous Services $3.56 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of: advertising agency, aircraft support contractor, apparel subcontractor, 装订商, check cashing service, drapery subcontractor, 热处理器, 邮件服务, 金属钣金工, 音乐老师, public relations agency, 拒绝承包商, shoe shining stand or parlor operator, silk screen apparel subcontractor, temporary help agency, 机票的卖家, 旅行社, typesetter or wire terminator.
Multimedia Businesses $1.01 per $1,000 or fractional part t在这里of of gross receipts.

For businesses that:

  • 制作电影, 磁盘, 磁带, software or other recording devices, whether visual or audio, through the integration of two or more media, which media include, without limitation, computer generated graphics and video, 电影, 幻灯片, 录像带, audio 磁带 and photographs
  • Provide computer programming services on a contract or fee basis for services that include computer software design and analysis, modification of custom software, digital imaging and other related programming services
  • Develop online and Internet services, including the design of WEB sites, for clients.
Personal Property Rental $2.55 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of leasing or renting any tangible personal property, and not specifically taxed by other provisions of this article. It is not required to include the gross receipts for the leasing or renting of tangible personal property when the entire use is made wholly outside the State of California.
Professions and Occupations Businesses $4.25 per $1,000 or fractional part t在这里of of gross receipts.
  • Persons engaged in more than one trade, 调用, 占领, 职业, profession or other means of livelihood covered within this section shall consolidate all gross receipts and shall be issued one Tax Registration Certificate covering all such service activities
  • Persons who are in the business of providing services may be entitled to an apportionment of gross receipts derived from activities conducted both inside and outside the City 洛杉矶 (City Clerk's Ruling No. 15).
Rental of Commercial Property $1.27 per $1,000 or fractional part t在这里of of gross receipts. For persons engaged in the business of renting or letting a building to tenants for purposes other than dwelling. This tax does not apply to persons who operate storage warehouses or indoor auto parking
Rental of Dwelling Units $1.27 per $1,000 or fractional part t在这里of of gross receipts. For persons who are engaged in the business of conducting or operating a hotel, 公寓, 公寓, or other dwelling units.

零售销售

$1.27 per 1,000 or fractional part t在这里of of gross receipts.

Retail sales are the selling of any goods, wares or merchandise for any purpose other than resale. Common examples would be grocery stores, 药店, 五金店, 服装店, 餐厅, 等.

批发销售 $1.01 per 1,000 or fractional part t在这里of of gross receipts.

Sellers who are engaged in both retail sales and wholesale sales are subject to both types of taxes. In these instances, it will be necessary to segregate the sales and pay a business tax for each classification.

Receipts, which may be excluded from Retail and Wholesale 商业税, are the following:

  • Out-of-State sales, which are shipped by the seller directly to the purchaser to points outside the State of California.
  • State or local sales and use taxes.
  • Returned merchandise w在这里 cash or credit is allowed.
  • Cash discounts allowed or taken