RELIEF FOR WILDFIRE INTERRUPTION.
Los Angeles Municipal Code § 21.25.1
in effectSEC. 21.25.1. RELIEF FOR WILDFIRE INTERRUPTION.
(Added by Ord. No. 188,506, Eff. 2/26/25.)
(a) Any taxpayer whose business location was destroyed by the wildfires beginning January 7, 2025, shall be deemed to have terminated such business at such destroyed location on December 31, 2024, subject to the approval of the Director of Finance based upon a written application which shall include proof of such destruction.
(b) Any taxpayer whose business experienced severe economic disruption for a period of not less than forty-five (45) cumulative days as a direct result of the wildfires, between January 7, 2025 through February 28, 2025, shall be deemed to have terminated such business on December 31, 2024, subject to the approval of the Director of Finance based upon a written application which shall include proof of such closure or impact. The Office of Finance shall promulgate rules and guidelines to effectuate Subsection (b).
(c) Upon the resumption of any business by a taxpayer described in Subsections (a) or (b), such business shall be deemed to be a newly established business subject to taxation in accordance with the provisions of Section 21.13, except that the measure of any additional tax for 2025 shall not commence prior to the date such business is resumed.
(d) Any business seeking relief pursuant to this Section shall submit a request to the Director of Finance on or before April 14, 2025.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/lamc/0-0-0-423723Fetched: 10/24/2026