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whats going on guys alex here and today were going to talk about the la city business tax now this is a tax that takes taxpayers by surprise all the time because its taken care of separately from the income tax returns that are filed for a business lets say an llc in california so once thats done the majority of business owners say okay were good but the la city business tax often times comes back to haunt them later on because its often overlooked so were going to find out what the la city business tax even is then were going to talk about a common misconception associated with the l.a city business tax so make sure you dont trip over that one and aside from that were going to talk about the business tax registration certificate or btrc and were going to talk some exemptions on that tax so there are some exemptions that are applicable and there are situations in which you may not be subject to the tax for some or all of the gross receipts that you receive in a particular y