获豁免业务的类型
Certain business types are exempt from needing a Business Tax Registration Certificate (BTRC). If your business falls under any of these categories, you do not need to apply for a BTRC.
航空公司
- 航空公司-passenger/interstate air freight for businesses that deal in air commerce, which includes the transportation of passengers or property only
保释债券
- Licensed bail bond agents/companies
Financial Institutions and Insurance
- Financial Institutions (Banks, Savings/Loans, etc.) for which "in lieu" taxes are paid to the State of California
- 信用合作社
- Insurance agents receiving a notice of appointment from insurance companies that pay "in lieu" taxes to the State of California (does not include insurance brokers)
- Insurers - activities for which "in lieu" taxes are paid to the State of California
Government Institutions or Activities
- Constitutionally exempt businesses, such as state government institutions
- Government Agencies while carrying out governmental affairs
- Court reporting/transcribing services performed under the control of a court of competent jurisdiction are treated like employees of the court
非盈利性企业
- Non-profit businesses that qualify for 501 C3 exemptions with the Federal and State governments MUST apply for an exemption. To apply, click on the form below:
公证人
- Notaries appointed by the State government
“没有关系”企业
- Businesses with a physical presence within the City of los Angeles limited to six (6) or less days per calendar year
房地产和租赁
- Persons who rent three (3) or fewer residential rental units
- 房地产经纪人(does not include real estate broker)
宗教的业务活动
- Religious leaders in their religious capacity
住宅保健
- Residential care facility for the elderly, which serves six or fewer residents
- Small family day care home, which serves eight or fewer children
State Colleges and State Universities
- Public Universities and Colleges affiliated with the State of California or any other state within the U.S.
Transportation Persons for Hire
- Charter Party Limousines where the business address must be out of the City of Los Angeles(vehicle must be a limousine or luxury sedan only, seating capacity of no more than nine(9) including the driver)
- Taxicabs must have a franchise granted by the City Department of Transportation
Persons operating vehicles that meet all of the following:
- Operated exclusively between fixed termini or over regular routes in passenger stage operations
- Operated as indicated above under certificate issued by the Public Utilities Commission, AND
- Operation has been issued a certificate of public convenience and necessity by the Interstate Commerce Commission
运输和搬运
- Persons in the business as for hire motor carrier of property required to pay a fee to the State under the Household Goods Carriers Uniform Business License Tax Act or the Motor Carriers of Property Uniform Fee Act