Tax Information

General Guidelines

AWP bookfair exhibitors are responsible for complying with all applicable federal, state, and municipal regulations governing sales tax and collection, and, when required, for remitting sales tax in a timely manner.

City of Los Angeles

The following information has been compiled to assist you with Los Angeles Municipal Code Section 21.03 (Imposition of Tax). This section requires that every person engaged in any trade, calling, occupation, vocation, profession, or other means of livelihood in the City of Los Angeles must obtain a tax registration certificate (TRC) and pay the required business tax due, specified in Sections 21.41 to 21.199 of the Business Tax Ordinance.

You are considered to be engaged in business in the City of Los Angeles when you physically perform work within the City of Los Angeles for seven (7) or more days per year. The Office of Finance is responsible for the collection of business taxes. The TRC may or may not apply to individual exhibitors, depending on their location and the amount of business per year conducted in Los Angeles. AWP cannot determine or make a recommendation for individual exhibitors about whether a TRC would be required. Please see below for information about contacting LA.

Frequently Asked Questions

Who is required to pay the tax?

If doing business for more than seven (7) days, every person who engages in business within the City of Los Angeles is required to obtain the necessary TRC(s) and pay the business tax or obtain an exemption. If your business is located within an unincorporated area within the County of Los Angeles, you may also be required to obtain a business license from the county. More information on these requirements can be found in the document Applying for a Los Angeles County Business License (PDF).

How do I apply for a tax registration certificate (TRC)?

You may register your business online with the City of LA on the Los Angeles Office of Finance website. The Office of Finance recommends closing your account once you are no longer doing business in the City of Los Angeles.

Where can I find out additional details?

Please visit the Business Tax Information FAQ webpage for more information.

Who can I contact about my specific organization’s requirements?

You may reach the Los Angeles Office of Finance at Finance.CustomerService@lacity.org or 844-663-4411. They are available by phone on Monday through Thursday from 9:00 a.m. to 3:00 p.m. Pacific time and on Friday from 9:00 a.m. to 2:00 p.m. Pacific time.