Re-establishment of Business Tax Advisory Committee (BTAC) / Potential Reforms / City Business Tax Structure
Council File 26-0744
Under review — the city's exploring how to overhaul its business tax system through a revived advisory committee, but Budget and Finance keeps pushing the decision back, suggesting they need more time to work through details before the full Council votes.
Brief
Councilmember John S. Lee, seconded by Tim McOsker, Traci Park, and Katy Yaroslavsky, moved to re-establish the Business Tax Advisory Committee (BTAC) and direct a review of potential reforms to the city's business tax system. The motion was approved by the Rules, Elections and Intergovernmental Relations Committee in August and is now before the Budget and Finance Committee, which has scheduled it for consideration on September 15, 2026. The committee has continued deliberation twice since early September.
Full summary
In May 2026, Councilmember John S. Lee introduced a motion to re-establish the Business Tax Advisory Committee and initiate an examination of potential reforms to Los Angeles's business tax structure. The motion was co-seconded by Councilmembers Tim McOsker, Traci Park, and Katy Yaroslavsky, indicating broad support among council members for revisiting the city's business taxation framework. The underlying directive proposes to reconvene BTAC, a body that provides expertise and stakeholder input on business tax policy, and directs staff to assess potential reforms to the existing structure. The specific reforms under consideration are not detailed in the file record, suggesting that the committee work itself will shape the scope of proposed changes. The motion was referred simultaneously to two committees: Budget and Finance Committee and Rules, Elections and Intergovernmental Relations Committee. The Rules committee approved the item on August 4, 2026, and transmitted it to Budget and Finance for final consideration. Budget and Finance first scheduled a hearing for September 1, then continued the item to September 15, 2026, where it remains pending. As of mid-September, the motion has not yet been advanced to full Council. The file remains active with no expiration until September 2028. Budget and Finance's repeated continuances suggest either ongoing staff coordination, the need for additional information, or internal deliberation before bringing the matter to a full Council vote.
Activity (7)
- 2026-09-11 Budget and Finance Committee scheduled item for committee meeting on September 15, 2026.
- 2026-09-01 Budget and Finance Committee continued item to September 15, 2026 .
- 2026-08-28 Budget and Finance Committee scheduled item for committee meeting on September 1, 2026.
- 2026-08-04 Rules, Elections and Intergovernmental Relations Committee approved item(s) .
- 2026-08-04 Rules, Elections and Intergovernmental Relations Committee transmitted Council File to Budget and Finance Committee.
- 2026-07-31 Rules, Elections and Intergovernmental Relations Committee scheduled item for committee meeting on August 4, 2026.
- 2026-05-19 Motion referred to Budget and Finance Committee; Rules, Elections and Intergovernmental Relations Committee.
Documents (5)
- 2026-09-01 Speaker Card(s) · speaker_card
- 2026-08-31 Communication(s) from Public · communication
- 2026-08-04 Transmittal Letter to Budget and Finance Committee · transmittal
- 2026-08-04 Speaker Card(s) · speaker_card
- 2026-05-19 Motion · motion