MUNICIPAL BUSINESS LICENSE FEES AND TAXES

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.