Anyone conducting business within the City of West Hollywood must have a Business Tax Certificate. This includes businesses without a physical location in the City but operating within its limits, such as service providers, contractors and consultants. Businesses must apply for a Business Tax Certificate within 30 days of starting business operations in West Hollywood.

A West Hollywood Business Tax Certificate can be completed in four steps:

• Step 1:Confirm that your business is located within the City of West Hollywood by checking a list of addresses. If your business is not located within West Hollywood but you do business in the City of West Hollywood, please be prepared to share the address you conduct business activities.
  
  
• Step 2: Identify the business category for your business by reviewing the tax categories.
  
  
• Step 3: Complete the Business Tax Certificate Application online at Apply for Business Tax Certificate
  
  
• Step 4: Submit the application and online payment

The non-refundable application fee is $29, which includes a $25 City fee and a $4 State fee. The application fee is non-refundable.

Yes, new businesses in West Hollywood receive reduced tax rates during their first two years of operation:

• First Year: The business is exempt from the Business Tax for the first 12 months with a minimum tax of $24–$72 per year depending on the business category, plus the state-mandated $4 fee.
• Second Year: The business is taxed at 50% of the normal rate, as long as the tax due is not less than the minimum.

For more information about this tax benefit, please contact the Revenue Management Division at businesstax@weho.org or call (323) 289-2122.

Business Tax Certificates expire February 1 of each year and must be renewed annually until the business is no longer operating in the City. Though the Business Tax Certificates expire February 1 of each year, the City provides an automatic 90-day grace period to all businesses before penalties are assessed. The last day to renew and pay the prior year taxes on time is May 1 annually.

You can renew your business license by one of the following methods:

• ONLINE - Renew online by visiting

  https://westhollywood.hdlgov.com

• BY MAIL - Mail your completed renewal form and payment to:

  City of West Hollywood
  Processing Center
  8839 N. Cedar Ave #212
  Fresno, CA 93720

• IN-PERSON – Drop off your application at the City of West Hollywood Revenue Division located at 8300 Santa Monica Blvd., 1^st Floor, West Hollywood, CA 90069.

Renewal instructions are sent via e-mail in January of each year.  In order to renew your Business Tax Certificate online, you will need your account number, PIN number (which is provided in the renewal notification), and your West Hollywood Gross Receipts or Operating Costs (depending on the tax basis for your business activity) and credit card. For more information, see: Business Classifications.  

The City allows businesses an automatic 90-day grace period to submit their Business Tax Certificate Renewal and payment. You have until May 1 at 11:59pm before your account will be charged applicable late penalties.   If this deadline falls on a weekend or holiday, the due date will be the next business day.

City of West Hollywood Business Tax Certificate Late Penalties