Los Angeles Enacts Tax Amnesty Program

The City of Los Angeles has enacted a tax amnesty program, effective September 1, 2013 through December 2, 2013. The amnesty program applies to the following City of Los Angeles taxes: Business, Utility Users Taxes (Telephone, Electricity, Gas), Commercial Tenant’s Occupancy, Transient Occupancy, and Parking Occupancy Taxes. Under the program, taxpayers that submit a tax amnesty application and pay all outstanding tax, interest, and fees during the amnesty period will have all penalties waived. Following this amnesty period, the Office of Finance will pursue a range of enforcement actions including an additional 10% negligence penalty, an expanded audit program and expanded on-site investigations, and other enforcement actions. For more details on the amnesty program, visit our Sales Tax Amnesty chart which has a link to the Office of Finance’s amnesty page. (Tax Amnesty Program, City of Los Angeles Office of Finance, September 2013)

Posted on September 13, 2013