Business Types - No Registration Required

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

  1. 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

  1. Licensed bail bond agents/companies

Financial Institutions and Insurance

  1. Financial Institutions (Banks, Savings/Loans, etc.) for which "in lieu" taxes are paid to the State of California
  2. 信用合作社
  3. 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)
  4. Insurers - activities for which "in lieu" taxes are paid to the State of California

Government Institutions or Activities

  1. Constitutionally exempt businesses, such as state government institutions
  2. Government Agencies while carrying out governmental affairs
  3. 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

  1. 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:

营业税豁免表格

公证人

  1. Notaries appointed by the State government

“没有关系”企业

  1. 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

  1. Persons who rent three (3) or fewer residential rental units
  2. 房地产经纪人(does not include real estate broker

LAMC 21.49

宗教的业务活动

  1. Religious leaders in their religious capacity

住宅保健

  1. Residential care facility for the elderly, which serves six or fewer residents
  2. Small family day care home, which serves eight or fewer children

State Colleges and State Universities

  1. Public Universities and Colleges affiliated with the State of California or any other state within the U.S.

Transportation Persons for Hire

  1. 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)
  2. 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

LAMC 21.194

运输和搬运

  1. 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

LAMC 21.195