City/State Program Details Qualifications
The City of Los Angeles Small Business Tax Exemption
Program provides small businesses operating in Los Angeles with either a physical location within or outside of Los Angeles a temporary tax exemption.
Requires businesses to be registered, and not have taxable and nontaxable gross receipts exceeding $100,000. If businesses meet these parameters, no tax is required to be paid. Business must have filled timely renewals annually. There is currently no set expiration date for this program.
The City of San Jose Temporary Financial Hardship Exemption Businesses seeking assistance due to COVID-19 can apply for a temporary financial hardship exemption
Applies if gross receipts were less than $25,520 or if the adjusted household income is at or below $15,040 for 2020.
The City of Tacoma Business Tax Credit Five-year incentive program gives a business a credit against the 'Business and Occupation' tax up to $1,500 annually.
Credit is given for local business tax for every new, permanent, family- wage job a business creates.
The City of Tacoma Small Business Phased Tax Credit Businesses seeking assistance can receive a credit and pay only a percentage of their tax due.
Applies to businesses with an annual gross income from $250,001 to $300,000.
ATTACHMENT 2
ATTACHMENT 2-1