Local Taxes & Fees in Los Angeles, CA (2026)
5 verified local taxes & fees rules for Los Angeles, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Mansion Tax (Measure ULA)
Los Angeles imposes Measure ULA, a documentary transfer tax on high-value real-property sales effective April 1, 2023. Funds House LA, financing affordable housing and homelessness prevention citywide.
Measure ULA Real Property Transfer Tax
Heavy RestrictionsVacancy Tax
Los Angeles has not adopted a citywide vacancy tax on empty residential units. Proposals have circulated but no ordinance is in force; San Francisco's Empty Homes Tax remains the California precedent.
Vacancy Tax — None Currently Adopted
Few RestrictionsAffordable Housing Linkage Fee
Los Angeles charges a per-square-foot linkage fee on most new market-rate residential and commercial development. Revenue feeds the Affordable Housing Trust Fund to subsidize income-restricted units citywide.
Affordable Housing Linkage Fee on New Development
Some RestrictionsBusiness Tax Classification
Every Los Angeles business must obtain a Business Tax Registration Certificate and pay annual tax based on its assigned classification. Roughly thirty classifications scale rates by gross-receipts type.
Business Tax Registration and Classification System
Some RestrictionsParking Tax
Los Angeles imposes a 10 percent parking occupancy tax on every paid parking transaction at commercial lots and garages. The operator collects from the customer and remits monthly to the Office of Finance.
Parking Occupancy Tax on Commercial Lots
Some RestrictionsLooking for Los Angeles County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Los Angeles city rules.
Local Taxes & Fees in Los Angeles County →