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Business Tax Incentives

The Los Angeles City Council has approved Business Tax Incentive areas to provide business tax incentives for businesses located in certain areas of the City. Because the boundaries are specifically defined in the applicable Ordinances, please obtain a copy of the Ordinances and/or contact us to determine whether or not your business is located within a tax incentive area, especially if your business is located in Hollywood or North Hollywood.

Entertainment and Multimedia Business Tax Limitations

LAMC Section 21.27 became effective January 1, 1996 (operative 01-01-97) and applies to businesses located in either the Hollywood Redevelopment or the North Hollywood Redevelopment Areas that generate more than 50% of gross receipts from the entertainment and/or multimedia business activities. The business tax under this section shall not exceed $25,000 plus 10 percent of the amount of tax in excess of $25,000 that would otherwise be due. For a definition of Multimedia or Entertainment Business, please see LAMC Section 21.27. The Eligibility Questionnaire [PDF, 1 page, 199 KB] is available.