Form B-36, Coin Operated and Amusement Machines Report, is the annual report that the Los Angeles County Office of the Assessor requires from owners of coin operated vending and amusement machines. It is one of the Los Angeles County property tax forms for business personal property: you list each machine you hold in the county as of 12:01 a.m. on January 1 and sign the report under penalty of perjury. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Assessor.
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What is B-36?
Form B-36, Coin Operated and Amusement Machines Report, is the annual report on which an owner lists the coin operated vending and amusement machines it owns, claims, possesses, controls or manages in Los Angeles County on the lien date, for the County Assessor.
The printed title of the form is "Coin Operated Vending and Amusement Machines Report." The lien date is 12:01 a.m. on January 1. The instructions cite Section 441 of the California Revenue and Taxation Code, which requires all property in the state at that moment to be reported every year, under oath, to the assessor of the county where it is located.
The report is a machine-by-machine schedule. For each business location on your route you give the city, the name of the business and its street address, the quantity and type of machine (drink, food, games, movies, music and so on), the manufacturer's trade name, model and capacity, the year acquired, whether it was acquired new, and the total cost including all taxes, freight and installation. The columns marked "For Assessor's Use Only" (appraised value factor and appraised value) are completed by the Assessor's office.
Form B-36 covers the machines only. The instructions send the cost of all other business personal property, such as shop equipment, office furniture, office, warehouse and computer equipment, and leasehold or building improvements, to form BOE-571-L, Business Property Statement.
Who needs to file B-36?
The owner of coin operated vending or amusement machines placed at locations in Los Angeles County files Form B-36. The report covers machines "owned, claimed, possessed, controlled, or managed" by the person signing it that were in the county on the lien date, 12:01 a.m. on January 1.
The form has boxes for three types of owner: Corporation, Partnership and Sole Ownership. A sole proprietor gives the full name of the proprietorship, a partnership gives the full name of all partners, and a corporation gives its complete corporate name. A trade name (DBA) is entered only if the business operates under one.
Machines that are stored and out of use are also reported, separately, in the same format as machines out on route.
Form B-36 is not the place to report other business property. Shop equipment, office furniture, office, warehouse and computer equipment, and leasehold or building improvements go on form BOE-571-L. If you sold machines since the last lien date, the instructions also ask for sale details and the applicable areas of BOE-571-L.
When to file B-36
The report is due on or before April 1 each year; the top of the form reads "Due April 1," followed by the year. The instructions state that all report forms must be completed in detail by the assessee and filed with the Assessor on or before April 1, annually, and that incomplete reports will not be accepted.
The facts you report are those that exist on the lien date, 12:01 a.m. on January 1 of the year. If you sold machines since the last lien date (since 12:01 a.m. on January 1 of the prior year), show the date of sale and the purchaser's name, address and phone number. The form sets no separate deadline for these details; they go in with the report.
Documents you need
- Form BOE-571-L, Business Property Statement (original, signed and dated): needed for other business personal property such as shop equipment, office furniture, and computer equipment, and when you sold machines since the last lien date.
- Sale details, if you sold vending or amusement machines since the last lien date: the date of sale and the name, address and phone number of the purchaser, shown on the report with the applicable areas of BOE-571-L.
How to fill out B-36
Enter the report year and owner
At the top, complete the report year and the due-date year, then print the owner's name: the sole proprietorship's full name, all partners' full names for a partnership, or the complete corporate name. Enter the owner phone number.
Enter trade name and mailing address
Enter the DBA only if the business operates under a trade name; otherwise leave it blank. Give the complete mailing address, with ZIP code, where the tax bill is to be sent.
Mark the type of ownership
Check Corporation, Partnership or Sole Ownership with a check mark in the appropriate square.
List locations by city
For each business where your machines were located at 12:01 a.m. on January 1, enter the city, the name of the business and the street address. List cities in alphabetical order.
Enter quantity and type
Enter the number of machines at each location under quantity, and the type of machine (drink, food, games, movies, music, etc.) under type.
Describe the machines
Enter the manufacturer's trade name, model and capacity, expressed in units, columns, containers or selections.
Enter year acquired and new or used
Enter the year in which you acquired each machine, and check Yes or No under the New? column to show whether you acquired it new.
Enter total cost of each machine
Enter the original cost, omitting cents, including freight-in, excise, sales and use taxes and installation, before depreciation. Use the invoice price if a trade-in was deducted, add back federal investment credits deducted from cost, and include fully depreciated items.
Report stored machines and use the back
List stored and out-of-use machines separately, in the same format as machines on route. Use both sides of the form if you need more lines. Leave the appraised value columns blank.
Add sale details if you sold machines
If you sold machines since the last lien date, show the date of sale and the purchaser's name, address and phone number, and complete the applicable areas of form BOE-571-L.
Sign, date and download the PDF
Sign the declaration under penalty of perjury and enter your title and the date. Review every column, then download or print the completed PDF from FillingPDF and return it to the Assessor as described under How to submit.
How to submit B-36
The instructions say to return the completed report to the Assessor's Office. The form prints no mailing address, drop-off location or online portal of its own.
- Where it goes: the Los Angeles County Assessor. Questions go to the County Assessor, Major Personal Property Division, Area 6, at (213) 974-8613.
- What goes with it: if you sold machines since the last lien date, fill out the applicable areas of form BOE-571-L, sign and date it, and return the original BOE-571-L together with Form B-36.
- Where to find the current forms: the Assessor lists its forms at https://assessor.lacounty.gov/forms.
Print on both sides if you need the back of the form for more locations, as the form directs. The report must be signed, titled and dated at the bottom of the front page. It is a declaration under penalty of perjury that the report is true, correct and complete. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after April 1; the instructions say reports are due on or before April 1 each year.
- Submitting an incomplete report; the instructions say incomplete reports will not be accepted.
- Listing locations out of order instead of grouping them by city within the county, in alphabetical order.
- Entering depreciated or net cost instead of the original cost including freight-in, excise, sales and use taxes and installation, and leaving out fully depreciated items.
- Entering the net amount after a trade-in instead of the invoice price when a trade-in was deducted from the invoice.
- Leaving out stored or out-of-use machines; they are reported separately in the same format as machines on route.
- Reporting shop equipment, office furniture or leasehold improvements on Form B-36 instead of on form BOE-571-L.
- Leaving the report unsigned, or omitting the title and date, when it is a declaration under penalty of perjury.
- Writing in the Assessor's columns (appraised value factor and appraised value), which are for Assessor's use only.
Frequently asked questions
What is Form B-36 in Los Angeles County?
Form B-36, Coin Operated and Amusement Machines Report, is the annual report that owners of coin operated vending and amusement machines file with the Los Angeles County Assessor. It lists the machines held in the county on January 1 and is signed under penalty of perjury.
When is Form B-36 due?
On or before April 1 each year. The instructions say all report forms must be completed in detail and filed with the Assessor by that date, and that incomplete reports will not be accepted. The machines reported are those held at 12:01 a.m. on January 1.
Who has to file Form B-36?
Anyone who owns, claims, possesses, controls or manages coin operated vending or amusement machines located in Los Angeles County on the lien date. The form has boxes for corporations, partnerships and sole ownerships, so each type of owner uses it.
Where do I send Form B-36?
Return it to the Los Angeles County Assessor's Office. The form prints no street address or portal; for questions call the Major Personal Property Division, Area 6, at (213) 974-8613. The Assessor's forms are listed at https://assessor.lacounty.gov/forms.
Can I fill out Form B-36 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the report: you submit it to the Assessor yourself.
What cost do I enter for each machine?
Enter the original cost before depreciation, including freight-in, excise, sales and use taxes and installation, with cents omitted. Use the invoice price if a trade-in was deducted, add back federal investment credits, and include fully depreciated items.
Where do I report office furniture and other business equipment?
On form BOE-571-L, Business Property Statement, not on Form B-36. The instructions send shop equipment, office furniture, office, warehouse and computer equipment, and leasehold or building improvements to that form.
What if I sold some of my machines during the year?
Show the date of sale and the purchaser's name, address and phone number, and fill out the applicable areas of form BOE-571-L. Sign, date and return the original BOE-571-L with Form B-36 to the Assessor's Office.
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