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Business License Exemptions

The University of California and all of its campuses, including UCLA, are exempt from any obligation to obtain a business license. Locations operated by UCLA in support of its mission are also not required to apply for a city business license.

If your department receives a notice from the City of Los Angeles asking you to pay a business tax or obtain an exemption, please contact Tax Services.

Departments should forward any such notices from the City of Los Angeles (or any other city) to Tax Services, which will send a letter requesting that the city correct its records.