Shawn Lavi, CPA, is the principal and the author of this page. Elias Lavi is co-owner and founder.
LaviCPA is a CPA firm in Hollywood, Los Angeles, at 7707 Sunset Blvd, that prepares personal and business tax returns for Hollywood residents, creative professionals, business owners, and landlords. Shawn Lavi, CPA, our principal, and Elias Lavi, CPA, co-owner and founder, work with clients directly.
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Our office is on Sunset Blvd in Hollywood, Los Angeles
The address is 7707 Sunset Blvd, Los Angeles, CA 90046. It is in the City of Los Angeles, and LA County's community map labels it "Los Angeles - Hollywood".
Hollywood is a neighborhood of the City of Los Angeles. It is not a separate city. City of LA rules apply to Hollywood businesses and property, from the city business tax to rent stabilization.
City of Los Angeles business tax for Hollywood businesses and freelancers
If you do business in the City of Los Angeles, you generally need a Business Tax Registration Certificate (BTRC). That can include freelance and creative work.
Renewals are due January 1. They are delinquent after the last day of February. For 2026, the timely-filing deadline was March 2, 2026.
Two exemptions can apply. Both require a renewal filed on time.
- Small Business Exemption. Worldwide gross receipts of $100,000 or less.
- Creative Artist Exemption. Creative-artist gross receipts of $300,000 or less. It covers actors, writers, directors, editors, composers, and others listed in LAMC §21.29(b).
File late and you lose the exemption.
Personal returns for Hollywood creative and W-2 earners
We prepare personal returns for creative professionals and W-2 earners in Hollywood.
Related reading: what the SALT cap means for California taxpayers and what the OBBBA changes for the QBI deduction. If you work through your own S corporation, see S-Corp salary and election.
Hollywood landlords and City of LA rental rules
If you own 4 or more residential units in the City of LA, you owe the rental business tax at $1.27 per $1,000 of gross receipts (LAMC §21.43). Owners of 3 or fewer units are not liable under that class.
The Rent Stabilization Ordinance (RSO) generally covers units built on or before October 1, 1978. RSO units cannot be home-shared.
A sale in Hollywood can owe the ULA tax: 4% above $5,400,000 and 5.5% at $10,900,000 or more, for closings after June 30, 2026. The detail is on our Los Angeles real estate practice page. For deferral and depreciation, see 1031 exchange CPA and cost segregation.
Home-sharing in Hollywood under the City of LA ordinance
The City of LA Home-Sharing Ordinance allows short stays only in your primary residence. There is a 120-day cap unless you qualify for Extended Home-Sharing. Hosts register with the city, and stays owe the 14% transient occupancy tax.
Living in the home you rent out also changes the federal tax side. Our short-term rental loophole page covers that.
Who you work with on Sunset Blvd
Shawn Lavi, CPA is LaviCPA's principal. Elias Lavi, CPA is co-owner and founder. Both are licensed CPAs with the California Board of Accountancy. Elias founded the firm about 40 years ago.
If your LA County assessment looks too high, we review it and prepare and file the appeal. See property tax appeals.
Clients nearby can also read our West Hollywood and Beverly Hills pages.
Hollywood FAQs
Do I need a City of Los Angeles business tax certificate as a freelancer or actor?
Generally, yes, if you do business in the city. An exemption may still apply. The Small Business Exemption covers worldwide gross receipts of $100,000 or less, and the Creative Artist Exemption covers creative-artist gross receipts of $300,000 or less. Both apply only if you file the renewal on time.
When is the LA city business tax renewal due?
January 1. It is delinquent after the last day of February.
Is your office actually in Hollywood?
Yes. We are at 7707 Sunset Blvd, in the Hollywood area of the City of Los Angeles. The mailing address reads Los Angeles, CA 90046.
Does the ULA tax apply to Hollywood property sales?
Yes, above the thresholds. Hollywood is inside Los Angeles city limits. For closings after June 30, 2026, ULA is 4% on sales above $5,400,000 and 5.5% at $10,900,000 or more. We build it into the numbers before you list.
Book a New Client Introduction
Bring last year's return and your City of LA business tax account number if you have one. We will tell you which parts we can handle.
The intro is free and runs 30 minutes, by Zoom or by phone. It covers fit, scope, and next steps. Tax answers come after that, as paid work.
Book a New Client Introduction or call 323-463-2600. We also meet at the office on Sunset Blvd.
The information on this page is for educational purposes and does not constitute tax, legal, or investment advice. Tax rules change and your situation is unique. Please consult LaviCPA or another qualified CPA before acting on anything here.
Sources
- City of Los Angeles Office of Finance, Business Tax Renewal Instructions: https://finance.lacity.gov/business-tax-renewal-instructions
- City of Los Angeles Office of Finance, Rental Dwelling FAQ: https://finance.lacity.gov/rental-dwelling-faq
- City of Los Angeles Office of Finance, Measure ULA FAQ: https://finance.lacity.gov/faq/measure-ula
- LA City Planning, Home-Sharing Ordinance FAQ: https://planning.lacity.gov/ordinances/docs/HomeSharing/FAQ.pdf
- LA City Planning, Home-Sharing glossary: https://planning.lacity.gov/odocument/934a87eb-11dd-48fa-84a2-902e571df9f4/HomeSharing_GlossaryTerms.pdf
- City of Los Angeles Office of Finance, Transient Occupancy Tax Compliance Guide (rev. 07-16-2026): https://finance.lacity.gov/sites/g/files/wph1721/files/2026-07/Transient%20Occupancy%20Tax%20Compliance%20Guide_%20Proposition%20TC_Revised%2007-16-2026.pdf