The City of Los Angeles has announced a tax penalty amnesty program to be conducted during the period of May 1, 2009 through July 31, 2009.
The program applies to penalties for delinquent tax liabilities for tax periods ending on or before July 31, 2009, and applies to the following taxes: Business Taxes; Telephone, Electricity and Gas Users Taxes; Commercial Tenant's Occupancy Taxes; Transient Occupancy Taxes; and Parking Occupancy Taxes.
Do You Qualify for the Program?
The program applies to any taxpayer who, on or after May 1, 2009, and on or before July 31, 2009, files an application for tax penalty amnesty and complies with the following conditions:
1. Files completed tax statements or returns for all periods and taxes for which the taxpayer has not previously filed a tax statement or return and files completed amended tax statements or returns for all periods for which the taxpayer underreported the taxes due;
2. Pays in full all taxes and interest due; and
3. Pays all costs and fees incurred and due with respect to the collection of any delinquent taxes.
(L.A. Municipal Code Article 1.12, amended by Ord. No. 180,598, Eff. 4/19/09)
If you have any questions regarding this program, please contact me at leveragesalt@earthlink.net.
