If a taxpayer has multiple accounts (multiple locations), may the taxpayer elect SCF for all locations?
Each location needs to be evaluated separately for SCF purposes. It is possible one location will qualify for SCF while another does not. Therefore, if a taxpayer normally combines all gross receipts under one location while reporting minimum gross receipts for all other locations, that taxpayer must now evaluate each account and analyze the gross receipts for each location to determine if the location qualifies for SCF. The exception to this would be a taxpayer having several locations outside Los Angeles that operate within the City from those locations while maintaining only one account for those locations, as provided for under LAMC Section 21.06 (a). This taxpayer may combine all gross receipts after apportionment from all the locations outside the City and determine if it qualifies for SCF.
Related Questions
- May a taxpayer with a new business which may be subject to a "back tax" elect SCF at the time of renewal or must that taxpayer report gross receipts under the dormant classification?
- Must a taxpayer report gross receipts and calculate taxes on all gross receipts classifications in order to sign up for SCF?
- Does the taxpayer have to validate its eligibility to elect SCF every year?
