February 28 is the deadline businesses to file for the annual business license tax certificate.
All associations, organizations, clubs, and societies which offer goods, materials, commodities, wares, merchandise, or services for sale to the public in Culver City and all professions, crafts, trades, occupations and callings of every kind and nature which are carried on for profit in Culver City are required to obtain a business tax certificate within 30 days of starting business.
Business taxes are due upon receipt of the business tax certificate renewal notice which is mailed in early December of each year. Business tax becomes delinquent if not paid by the last day of February. Late payment carries a penalty of 20% per month up to 100% of the amount due. Tax returns must be postmarked by February 28 to avoid penalties.
Business tax rates depend on the type of business activity. Most business activities are taxed based on gross receipts - that is, the total amount of money taken in by the business, whether they made a profit or not. Businesses which have not generated any gross receipts during the tax year are taxed based on their cost of operations.
Wholesale/retail sales and most services are taxed at a rate of $1 per $1,000 of gross receipts. Consulting and most professional services are taxed at a rate of $3 per $1,000 of gross receipts. Other business activities (such as commercial vehicles, vending machines or warehouses) are taxed on a unit basis. Contact the Revenue Division at (310) 253-5870 for the business tax rate on a specific business activity.
A business tax certificate is required whether the business makes a profit or not. Independent contractors must obtain a business tax certificate. Non-profit organizations are required to obtain a business tax certificate but are exempted from paying business tax on those activities for which they have I.R.S. proof of tax exemption.
To submit your applications or if you have any questions, please contact the City of Culver City Business Support Center (HdL) by the following ways:
(310) 594-7847
Business Support Center Website
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