If you are defined as a “creative artist” under the Los Angeles Municipal Code, you might be eligible for the Business Tax Exemption provision.

Under the Small Business Exemption, no tax is required of creative artists whose total annual taxable and nontaxable gross receipts attributable to creative activities do not exceed $300,000.

This exemption applies strictly to individual “creative artists” (individual, individual acting as a loan-out corporation, or individual acting through a limited liability company), when performing “creative activities” for “entertainment or aesthetic purposes.” It only applies to those receipts the creative artists earn from their creative activities and does not include income from any other source.

The exemption is available as of Jan. 1 during the business tax renewal period. Businesses must file a renewal in a timely manner in order to receive the exemption.
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