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Chapter 4.63 of the Los Angeles County Code (Code), Business License Tax - Disposal Facilities (BLTDF) authorizes the collection of this tax. BLTDF is a tax on all disposal facilities operating in the unincorporated areas of the County of Los Angeles. The Los Angeles Treasurer and Tax Collector (TTC) is responsible for the collection of the BLTDF. (Section 4.63.030 Purpose of this chapter) What is the BLTDF rate? The BLTDF is ten percent (10%) of the gross receipts from fees and charges collected for the calendar year by the operator of the disposal facility. (Sec. 4.63.090 C Imposition of tax) What is a "disposal facility"? A disposal facility means any place, location, tract of land, area, or premises in use for the permanent disposal of solid or liquid wastes. (Sec. 4.63.050 A Definitions) Is a disposal facility required to register with TTC in order to operate? Yes. A disposal facility may not operate in the unincorporated areas of the County without an unrevoked Registration Certificate from the TTC authorizing them to do so. (Sec. 4.63.080 Registration certificate required) How do I obtain a Registration Certificate? By no later than March 15th of each calendar year, every operator who is subject to the Code must file a completed and signed BLTDF Application for Registration Certificate with the TTC. (Sec. 4.63.090 B Imposition of tax) How soon after I complete the BLTDF Application for Registration Certificate can I expect to receive the Registration Certificate? Generally, you may expect your Registration Certificate within ten business days after the TTC receives a completed application. There is no cost for the Registration Certificate. How do I calculate the tax due? You need to complete the TTC's BLTDF Computation Form to calculate the tax due. When is payment of the tax due? The BLTDF is due in six month intervals. Specifically, the BLTDF from the January to June gross receipts is due no later than the last day in July of the same year. The tax becomes delinquent as of the last day of July, unless on or before July 31, the operator submits a statement of gross receipts with the BLTDF Computation Form to the TTC. Upon TTC’s receipt of this documentation, the tax due from January to June becomes delinquent as of the last day of August. (Sec. 4.63.090 D Imposition of tax) The BLTDF from the July to December gross receipts is due no later than the last day in January of the following year. The tax becomes delinquent as of the last day of January, unless on or before January 31, the operator submits a statement of gross receipts with the BLTDF Computation Form to the TTC. Upon receipt of this documentation, the tax due from July to December becomes delinquent as of the last day of February. Where do I mail my completed BLTDF Computation Form and associated payment? You should mail your payment, along with the completed BLTDF Computation Form, to: Los Angeles County Treasurer and Tax Collector May I send my payment by a courier for overnight delivery? If you send your payment by a courier service that does not deliver to a United States Postal Service Post Office Box, you should send your payment, along with a completed BLTDF Computation Form, to: Los Angeles County Treasurer and Tax Collector May I make a payment by electronic funds transfer (EFT)? Yes. The TTC allows remitters to pay by EFT. To participate, a remitter must complete an Authorization Agreement for Electronic Funds Transfer. If you are interested or need further information, please contact the TTC, Business License Tax- Disposal Facilities Unit at the telephone number or e-mail listed below. What happens if there is a late payment, no payment or insufficient payment?
What are some of the general recordkeeping and compliance requirements as it relates to inspections and audits? Every operator liable for the collection and remittance of the BLTDF to the TTC is required to keep and preserve all records necessary to determine the amount of tax for which it is liable. The records have to be kept for up to three years. The TTC has the right to inspect the records maintained by the operator at all reasonable times. (Sec. 4.63.130 Records) How do I request a refund? Any operator may request a BLTDF refund. The TTC may refund any tax that has been overpaid, paid more than once, erroneously or illegally collected or received under the Code. (Sec. 4.63.140 A Refunds) However, no refund shall be made unless the operator has submitted a completed BLTDF Refund Claim Form within three years of the overpayment. Written proof to the satisfaction of the TTC that the operator is entitled to a refund should be attached to the BLTDF Refund Claim Form. (Sec. 4.63 140 B & C Refunds) To whom may I speak to if I have additional questions? If you have further questions or need additional assistance, you may contact the Business License Tax- Disposal Facilities Unit at |
Treasurer and Tax Collector
Los Angeles County
Treasurer and Tax Collector
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