BUSINESS
LICENSE FEE/TAX |
Business License Fee/Tax - Retailers |
|
Burbank |
One
time registration fee of $25 |
|
Base
tax of $65.35 plus $6.10 per employee per year. |
Calabasas |
None |
Glendale |
None |
Los
Angeles |
$110.86
/ year for the first $75,000 or less of gross receipts |
|
plus
$1.48 / year for each additional $1,000.00 of gross |
|
receipts
in excess of $75,000. |
San
Fernando |
$50.00
for the first $25,000 or less of gross receipts. |
|
$1.20
per $1,000 of gross receipts in excess |
|
of
$25,000 up to $1,000,000, |
|
$0.60
per $1,000 in excess of $1,000,000 gross receipts. |
Parking
& Business Improvement Area B: |
Zone
I - 1.3750 times the ordinary business license tax |
|
Zone
II - 0.7500 times the ordinary business license tax |
Parking
& Business Improvement Area A: |
Two
(2) times the ordinary busines license or $75.00 |
|
whichever
is greater, with a maximum of $1,000 |
|
|
Business License Fee/Tax - Wholesalers |
|
City |
Tax
Structure |
Burbank |
One
time registration fee of $25 |
|
Base
tax of $65.35 plus $3.95 per employee per year. |
Calabasas |
None |
Glendale |
None |
Los
Angeles |
$118.25
/ year for the first $100,000 or less of gross |
|
receipts,
plus $1.18 / year for each additional $1,000 |
|
of
gross receipts in excess of $100,000 |
San
Fernando |
$100.00
for the first $50,000 or less of gross receipts |
|
$0.96
per $1,000 of gross receipts in excess of |
|
$50,000,
up to $1,000,000 , plus $0.48 per $1,000 |
|
in
excess of $1,000,000 of gross receipts |
Parking
& Business Improvement Area B: |
Zone
I - 0.3666 times the ordinary business license tax |
|
Zone
II - 0.2000 times the ordinary business license tax |
Parking
& Business Improvement Area A: |
Two
(2) times the ordinary busines license or $75.00 |
|
whichever
is greater, with a maximum of $1,000 |
|
|
Business License Fee/Tax - Professions |
|
City |
Tax
Structure |
Burbank |
One
time registration fee of $25 |
|
Base
tax of $65.35 plus $7.95 per employee per year. |
Calabasas |
0 |
Glendale |
0 |
Los
Angeles |
$106.43
/ year for the first $18,000 or less of gross |
|
receipts,
plus $5.91 per year for each additional $1,000 |
|
of
gross receipts in excess of $18,000 |
San
Fernando |
$100.00
for the first $25,000 or less of gross receipts |
|
$2.40
per $1,000 of gross receipts in excess of $25,000 |
|
up
to $1,000,000, plus $1.20 per $1,000 in excess of |
|
$1,000,000
of gross receipts |
Parking
& Business Improvement Area B: |
Zone
I - 0.5500 times the ordinary business license tax |
|
Zone
II - 0.2500 times the ordinary business license tax |
Parking
& Business Improvement Area A: |
Two
(2) times the ordinary busines license or $75.00 |
|
whichever
is greater, with a maximum of $1,000 |
|
|
Source: City of Burbank, City of Calabasas, City of Glendale, City of Los
Angeles, City of San Fernando |
Note: Fees shown are for three major categories. Additional categories may
apply. |