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Taxpayers conducting business in the City of Los Angeles, as well as in neighboring cities, may be subject to the annual Los Angeles City Business Tax (LACBT) with a filing deadline of 28 February 2022. Companies unknowingly may be subject to the LACBT due to broad nexus standards that include regularly soliciting business in Los Angeles.

As a result of the COVID-19 pandemic, with many employees working remotely, taxpayers unexpectedly may find themselves triggering a filing obligation or increasing/decreasing their level of business activity in Los Angeles. For companies subject to the tax but not yet registered, a voluntary disclosure program is available.