Business License Exemptions (BTRC)

The University of California and all of its campuses, including UC Davis, are exempt from any obligation to obtain a business license. Locations operated by UC Davis 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 Reporting & Compliance.

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