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Business license requirements in Los Angeles, California depend on your industry, business activities, entity type, and location. Most businesses need several types of licenses to operate legally.
A general business license or business tax certificate from the City of Los Angeles is typically required for any business operating within city limits.
State-level tax registrations, professional licenses, and regulatory filings required by California agencies.
If you provide professional services in Los Angeles (legal, medical, engineering, accounting), you must hold the appropriate state-issued credentials.
Your business location in Los Angeles must comply with local zoning ordinances. Home-based businesses may need a home occupation permit.
Food service, health, fire, alcohol, and other industry-specific permits may be required depending on your business activities in Los Angeles.
Businesses in regulated industries (alcohol, firearms, broadcasting, transportation) must also obtain federal licenses and permits.
City of Los Angeles, Office of Finance
200 North Spring Street, Room 101
Los Angeles, CA 90012
Phone: Mon-Thu 9AM-3PM, Fri 9AM-2PM; Main Office: Mon-Tue 8AM-4PM, Wed 9AM-4PM, Thu 8AM-11:30AM, Fri closed; counter closed daily 11:30AM-12:30PM for lunch
Information verified as of June 11, 2026
Web VerifiedLos Angeles requires a Business Tax Registration Certificate (BTRC) for every person or entity engaging in business within the City. LA uses a gross receipts-based tax with rates ranging from $1.01 to $4.25 per $1,000 depending on business classification. The first year of new business activity is not exempt — taxes are paid the following year at renewal. LA offers a Small Business Exemption for businesses with $100,000 or less in gross receipts.
January 1 (delinquent after first business day of March)
Renews annually
0.7% interest per month on unpaid principal tax, accruing from March 3, 2026 (rate recalculated annually to reflect avg. federal short-term rate + 3 pts); standard late-filing penalty stepped by date: 5% as of March 3, 10% as of April 1, 15% as of May 1, 20% as of June 1, 40% as of July 1; if a 45-day extension is granted and payment remitted is less than 90% of actual tax due, a separate 20% penalty applies on the unpaid principal balance; operating without a BTRC is a misdemeanor: fine up to $1,000 and/or up to 6 months in jail
LA calls its business license a "Business Tax Registration Certificate" (BTRC) — not a business license
Working in LA for just 7 or more days per year triggers the registration requirement
The first year of business is NOT exempt from taxation — you pay at renewal the following year
Small Business Exemption: businesses with $100,000 or less in gross receipts can qualify
Creative Artist Exemption: artists with worldwide gross receipts under $300,000 may be eligible
Operating without a BTRC is a misdemeanor punishable by a fine up to $1,000 and/or 6 months in jail
Renting out 3 or fewer residential units is exempt from registration
Sharing economy workers (Airbnb hosts, Uber/Lyft drivers) must obtain a BTRC
LA has TWO office locations: Main (200 N Spring St) and Valley (6262 Van Nuys Blvd)
You receive a temporary BTRC or registration number immediately; the permanent certificate takes 4-6 weeks by mail
Small Business Exemption ($100K or less in gross receipts, must file by March deadline); Creative Artist Exemption ($300K or less worldwide); nonprofits with 501(c)(3) can request exemption; insurers paying state in-lieu taxes; government agencies; persons renting 3 or fewer residential units; public universities
Register, renew, or pay business tax online
Downloadable application for Business Tax Registration Certificate
Complete tax rate schedule by business classification
Estimate your LA business tax online
| Fee | Amount | Period |
|---|---|---|
Retail Sales (LGR2) /1000 | $1.27 | annual |
Wholesale Sales (LGR1) /1000 Wholesale Sales (LGR1) /1000 — wholesale was consolidated from old L042 into LGR1 at by 2015 Ordinance #183419, not | $1.01 | annual |
Collection Agency / Personal Property Rental (L046) /1000 | $2.55 | annual |
Commission Broker (L047) /1000 | $3.15 | annual |
Miscellaneous Services (L048) /1000 | $3.56 | annual |
Professions & Occupations / HMO (L049) /1000 | $4.25 | annual |
State AB-1379 CASp fee per registration or renewal where a tax payment State AB-1379 CASp fee per registration or renewal where a tax payment is due (LA annulled the 2024 sunset, fee remains indefinitely) | $4 | annual |
All businesses operating in the City of Los Angeles must obtain a BTRC. This includes businesses with no physical location in LA but conducting business within city limits.
All businessesCheck with the Department of City Planning to ensure your business location is zoned for your intended use.
All businessesCertain business types require fire department inspection and approval before opening.
specific industriesHome-based businesses in Los Angeles must obtain a home occupation permit in addition to a standard business license.
home basedNavigating business licensing in Los Angeles, CA doesn't have to be complicated. CLS provides end-to-end licensing support so you can focus on what matters—running your business.
We identify every license and permit required for your specific business in Los Angeles.
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CLS is the only provider that combines business licensing with a full suite of compliance services—all managed in one platform.
Businesses found operating without required licenses in Los Angeles, CA can face penalties ranging from late-fee surcharges to four-figure fines per violation, cease-and-desist orders, revocation of existing permits, inability to enforce contracts, and in some cases criminal misdemeanor charges. Don't risk your business.
Get a free compliance assessmentEvery city has different fees, deadlines, and penalties. Miss your filing window and penalties range from late-fee surcharges to four-figure fines — and operating unlicensed can mean forced closure. Search below to get the exact requirements for your location.
Not sure what you need? Get a free compliance assessment — our licensing experts will identify every requirement for your business.
Follow these steps to obtain your Los Angeles business license. Requirements vary by business type, but this is the general process for most businesses in Los Angeles, CA.
Before applying for a Los Angeles business license, determine your entity type (sole proprietorship, LLC, corporation, partnership). Your structure affects which licenses you need and how you register with California and the IRS.
Verify that your business location in Los Angeles is zoned for your intended use. Contact the Los Angeles Planning Department for zoning verification. Home-based businesses typically need a home occupation permit.
Register your business entity with the California Secretary of State (if applicable), obtain an EIN from the IRS, and register for state tax obligations including sales tax and employer withholding.
Submit your business license application to the City of Los Angeles, Office of Finance. Online applications are available. Include all required documentation and fees.
Depending on your industry in Los Angeles, you may need additional permits — health department permits for food service, fire department approval, alcohol licenses, professional licenses, or industry-specific certifications.
Once issued, display your Los Angeles business license prominently at your place of business. Licenses renew annually. Track renewal deadlines to avoid penalties and late fees.
CLS also provides business license services in these California cities.
Los Angeles, California business license information on this page was compiled and verified by Corporate Legal Services from official government sources — last verified .
Los Angeles business license information last verified June 11, 2026. Fees, deadlines, and requirements are subject to change. Verify with Los Angeles or contact CLS for current requirements.