This article describes how the city of Los Angeles received an unexpected boost to its business tax revenue. New state legislation provided local governments with access to a list of businesses claiming related expenses or reporting income on federal and state tax returns. It turned out that many of these businesses (up to 25 percent) had not registered with or were underreporting their revenue to the city. Following a mail campaign that successfully registered many of these businesses, Los Angeles expects to generate an additional $7 to $8 million annually. Reprinted with permission from Western City, the monthly magazine of the League of California Cities. Copyright 2004. All rights reserved. For more information, visit www.westerncity.com.