City of LA Business Tax Registration Certificate (BTRC): Los Angeles restaurant guide

LA Office of Finance

What it is

Every business operating in the City of Los Angeles must register with the Office of Finance and pay the annual City business tax.

When a restaurant needs it

When you start doing business in the City (register before opening; the City's starter kit lists it among first steps).

How to apply

Register online through the Office of Finance Online New Business Registration, or in person at City Hall (200 N. Spring St., Room 101) or Van Nuys (6262 Van Nuys Blvd., Suite 110).

Documents you’ll need

SSN (sole proprietor) or EIN
Legal name and DBA
Business start date in LA
Business activity description
Exact business and mailing addresses
Seller's permit number (if any)

Fee

Depending on the nature of your business, registration fees may be due when you register (paid electronically online); the annual business tax is then based on gross receipts — amounts not published on the registration pages

Processing time

Temporary certificate/registration number immediately; permanent BTRC mailed in 4–6 weeks

Renewal

Annual renewal due January 1, delinquent if not filed/paid by the last day of February

Who files

The owner or an authorized representative (e.g. accountant) can register.

Good to know

If worldwide gross receipts were $100,000 or less you can claim the Small Business Exemption — but only if you file the renewal on time. The old New Business Exemption ended January 1, 2018.

Official source

LA Office of Finance — register a new business · LA Office of Finance — renewal instructions

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Last reviewed 2026-10-06. Guidance only, not legal advice.