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Whistleblower Program

Section 21.32 of the Los Angeles Municipal Code (L.A.M.C.) permits the Office of Finance to pay a reward to a person who provides information that leads to the recovery of business taxes for any business that is under reporting or not reporting its City of Los Angeles business taxes. In order to ensure that all business taxpayers pay their fair share of taxes, it is the policy of the City of Los Angeles to encourage informants to submit information concerning unpaid and underpaid business taxes. In furtherance of this policy, no person shall disclose the identity of an informant to any unauthorized person, except to the extent required by law. If other than the informant’s true name is used in furnishing the information, the claimant must include with his or her claim satisfactory proof of his or her identity as the informant.


Who May File A Claim For Reward

Under the above section, you may file a claim for a reward unless the following conditions apply: 

1. You were employed by the Office of Finance at the time you received or provided the information; or

2. You are a present or former City of Los Angeles employee who received the information in the course of your official duties.

Amount And Payment Of Reward

The Director of Finance will make a determination and approve all reward payments. The amount of the reward will be based on the value of the information provided, and:

  1.  The amount of a reward shall not exceed ten percent (10%) of the additional taxes, interest and penalties, which are recovered as a result of the information.
  2.  The Director of Finance may not offer a reward if the recovery results in a reward of less than $50.00.

How To File A Claim For Reward

If you have information you believe would be valuable to the City of Los Angeles, Office of Finance, please complete the form below and ensure you check the "Claim for Reward" box.

Upon receipt of your completed form, we will acknowledge it and assign you a control number. If you have provided your address and checked the “Claim for Reward” box, we will send you the control number via mail. This control number serves as identification and maintains your anonymity. Please refer to this control number when inquiring about the status of your claim.

Use the Whistleblower Form to submit a claim related to:

  • Unlicensed business

  •  A licensed business that is underreporting

Do not use the form if your claim involves:

  • A location outside of the City of Los Angeles

  • Unlicensed or illegal commercial cannabis businesses. To submit a cannabis-related complaint, please visit: Cannabis Complaint Portal

  • Illegal business activities, excessive noise, unruly gatherings, or criminal activity. Please contact LAPD for appropriate action at 1-877-ASK-LAPD or (1-877-275-5273)

  • Home-Sharing violations such Airbnb type rentals. Please contact the Department of City Planning at 213-367-7788.


In addition to the details required on the form, the following information would be valuable in investigating your claim. This information includes, but is not limited to:

  • Tax years involved

  • Documentation supporting your allegation (e.g., books, records, financial data) and their location

  • Any other pertinent information you deem important (e.g., number of employees, equipment owned/used)

Please forward supporting documents to Ensure to include the claim number (generated from the form below) in the subject of your email.

Whistleblower Online Submission Form

If you are unable to submit this form online, a printable version of this form is available for download here:

Business Tax Whistleblower Form [PDF 1 page 214KB]

Once this form is complete, please submit this form along with any supporting documents, by mail to:

City of Los Angeles, Office of Finance
 c/o Whistleblower Program
 P.O. BOX 53200
 Los Angeles, CA 90053-0200