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Building Business and Careers

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By Milt Wright and Anita Lee Wright
Milt Wright & Associates

Resources Needed to Start Your Own Business Cont.

* Business Personal Property:
Property used in the operation of a business, such as machinery, equipment, trade fixtures, etc. is taxable and subject to assessment. Businesses operations need to file a Business Property Statement annually with the assessor declaring property on hand as of January 1 of each year. Generally those businesses with personal property and fixtures with a cost less than $100,00 are not required to file a property statement.

County of Los Angeles
Office of the Assessor Business Personal Property Assessments
500 West Temple Street
Los Angeles, CA 90012
The Valley office is located at:
13800 Balboa Blvd.
Sylmar, CA 91342

*Business permits made simple. For an excellent site with a wealth of information, go to

* Seller’s Permit
All businesses selling or leasing tangible property must obtain a Seller’s Permit.

State Board of Equalization
Sales/Use Tax Division


* Registration Form for Employers:
You are required to file a registration form within 15 days after paying more than $100.00 in wages to one or more employees. No distinction is made between full-time and part-time or permanent and temporary employees in meeting this requirement.

Employment Development Department
Employment Tax Customer Service Office
Service Office:
Office Locations:

*The Build WorkSource web site provides material on topics of interest to businesses. It is not intended as legal advice or to answer specific legal or employment problems. The information presented in the Build WorkSource web site is from many sources therefore there can be no warranty or responsibility as to the accuracy, originality or completeness. Build WorkSource is not engaged in rendering legal or other professional counsel.


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