California – Los Angeles City Tax Amnesty Program

SALT Report 2987 – The City of Los Angeles announced that they are offering a tax amnesty program from September 1, 2013, through December 2, 2013.  The tax amnesty program applies to both registered and unregistered businesses that have outstanding taxes including, principal, interest, penalties, and fees due to the City.

Under the terms of the amnesty program, taxpayers that submit an application and pay all outstanding tax, interest, and fees will have all penalties waived. To qualify, taxpayers must meet all of the following requirements:

  • All principal, interest, and fees must be paid
  • Taxpayers must sign and return the Tax Amnesty Billing notice
  • If you are currently registered with the Office of Finance and have received a bill for outstanding taxes, you may file for amnesty and pay your bill online at Amnesty Online Bill Pay

Once the amnesty period is over, the Los Angeles Office of Finance warns that they will pursue a variety of enforcement actions, such as:

  •  Imposing an additional 10% negligence penalty
  • Expanding the audit program
  • Expanding on-site investigations
  • Data matching with governmental agencies to identify unregistered businesses
  • Implementing a whistleblower program
  • Referrals to outside collection and credit reporting agencies
  • Possible legal action
  • Publishing a taxpayer’s debt
  • Revocation of police permits to operate parking lots
  • Recording of a tax lien on business real and personal property

For Further Information

City of Los Angeles Office of Finance – Tax Amnesty Program