Are you a business owner who recently received a letter from the City of Los Angeles claiming you owe tax on your total revenues? If you operate a business within the City of Los Angeles, you must file a Business Tax-Registration Certificate (BTRC) each year regardless of whether or not you generated any revenues. The tax is due on the gross receipts of your business, which is the total revenues you collected before deducting any expenses. City of Los Angeles Business tax postcards were recently mailed and the business tax is due on February 28th of each year (29th if it’s a leap year). This tax is in addition to sales tax, state income tax, and the unsecured property tax imposed by the County of Los Angeles.