Tax Compliance Program
The City of Long Beach requires all businesses operating within the City, including propery owners, independent contractors, and home based businesses, to obtain a business license and pay a business license tax. This requirement also ensures that businesses operating within the City comply with local, state, and federal regulations.Through the sharing of data, predominantly with the Franchise Tax Board (FTB) through the Local Government Sharing Program (AB 63), the City identifies businesses that may be operating without a business license and notifies them of the requirement to file.
What To Do
If you receive a notice to apply for a business license, you will need to apply no later than the deadline provided on the notice. You may either apply for a license or request a business tax review.
Option #1: Apply for a License
If you are, or have been, operating within the City limits, you are required to obtain a City business license. You must apply using the application with the pre-printed Notice Number provided with the notice. The application can be submitted by mail or in person to:
If you lost the application provided with the notice, you may request a new application by contacting LBBIZ@longbeach.gov.
Option #2: Request a Business Tax Review
Important Information & Forms |
Contact UsEmail: LBBIZ@longbeach.gov |
Frequently Asked Questions
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What is the AB63 Local Government Sharing Program?
In 2001, the State of California passed Assembly Bill 63 (AB 63), the Local Government Sharing Program (Program), which permits the State to share certain income tax information with local governments. Under the Program, participating cities are provided a list of businesses within the City that filed California income tax returns. The City can then ensure these businesses have applied for, and received, City business licenses.
The information that will be provided by the FTB is the taxpayer name, address, social security number or taxpayer identification number, and principal business activity code. This information allows the Financial Management Department to identify businesses in the City that are operating without a business license.
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Why did I receive a Notice to Apply for a Business License?
Our records indicate that you, your spouse, or the named entity on the Notice to Apply are reporting some type of business activity to the State Franchise Tax Board using a City of Long Beach address. This indicates that you may be operating a business in the City that has not yet obtained a business license.
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How long do I have to respond to the Notice?
Please refer to the Notice to Apply for the specified due date, and please be aware that if you do not respond by the due date, you may be subject to additional penalties.
If you continue to operate a business and fail to apply for a business license, you may be subject to criminal prosecution.
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I already have a Long Beach business license but I received a Notice. What should I do?
If you already have a Long Beach business license and you received a notice, you should submit a Request for Business Tax Review form via email or mail to the Business License Division. Please be sure to list the business license account number that appears on your current business license as well as the Notice number.
Important Note: Each separate legal entity must obtain a business license. If the notice was sent to a separate legal entity than the one currently listed on the active business license, a new business license application must be submitted.
