Anyone conducting business in the City of West Hollywood must have a business tax certificate. Initial business tax applications should be filed within 30 days of the start of business operations.
If your business operates within the City of West Hollywood but does not have a physical location within the City limits, you are still required to apply for a tax certificate. Examples of such businesses include Contractors or Consultants working on projects within the City.
A business owner will need to fill out a Business Tax Certificate Application.
Step 1: Confirm that your work/business is located in the City of West Hollywood
Click here to view a list of addresses [PDF].
If your business is not located in the City of West Hollywood, you should contact the West Branch of the City of Los Angeles License Approval Office located at 1828 Sawtelle Blvd, Suite 102. Phone: 310-575-8888.
Step 2:Identify the Business Category (Group) for your business
Click here to view West Hollywood's business tax categories [PDF].
Step 3:Complete Application
Online Submittal: Apply for Business Tax Certificate
Paper Submittal: Business Tax Certificate Application Form [PDF]
Step 4: Submit application with payment to Revenue Management Division
Online Submittal: Pay online with Visa, Mastercard or American Express
- Mail your completed application along with a check for $29 ($25 City Fee and $4 State fee) to the address shown below
- Bring your completed application to the Cashier's window at City Hall during business hours (see below) and pay with cash, personal check, money order, cashier's check as well as Visa, Mastercard or American Express credit cards
New Business Credit
The City of West Hollywood provides reduced tax rates for businesses within their first two years of operations in the City.
- After payment of the initial fee of $29, the first 12 months of business operations are exempted from Business Tax, with the exception of the minimum tax $24-72 per year depending on the business category plus the SB 1186 $4 fee.
- The second 12 months of operations are taxed at one-half (50%) of the normal rate, as long as the tax due is not less than the minimum.
Your new business tax credit will automatically be applied when you renew your business tax certificate and pay for the calendar year.
The $29 application fee for a new Business Tax Certificate is non-refundable.
Line 11: SB1186 State Mandated Fee
On September 19,2012, Governor Jerry Brown signed Senate Bill (SB) 1186, which implemented a $1 State mandated fee from all local businesses effective January 1, 2013. Senate Bill (SB) 1379 increased the State Disability fee to $4, effective January 1, 2018. The primary intent of SB 1186, as amended by SB 1379, is to increase disability access and compliance with construction-related accessibility requirements and to develop educational resources for businesses in order to facilitate compliance with federal and state disability laws. This fee is applicable to all local businesses, including rental properties, home-based businesses, contractors, exempt businesses and non-profits.
Revenue Division Hours of Operation:
Monday through Friday
City of West Hollywood
Acceptable Methods of Payment:
Cash, personal checks, money orders,