Local Taxes & Fees in Los Angeles, CA (2026)
4 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 the "Homelessness and Housing Solutions Tax" (Measure ULA) on real property sales at 4% for transactions between $5 million and $10 million, and 5.5% for transactions of $10 million or more, effective April 1, 2023.
Taxes: Mansion Tax Ula
Significant RestrictionsLAMC § 21.9.2(b)
SEC. 21.9.2. TAX IMPOSED. (Amended by Initiative Approved by the Voters on 11/8/22, Ord. No. 187,692, Eff. 1/1/23.) (b) In addition to and separate from any tax imposed under Subsection (a) of this section, starting on April 1, 2023, there is hereby imposed a tax known as the "Homelessness and Housing Solutions Tax" on each deed, instrument or writing by which any lands, tenements, or ...
Affordable Housing Linkage Fee
Los Angeles requires most commercial and residential development projects to pay an Affordable Housing Linkage Fee before receiving a building permit, calculated as a per-square-foot fee on new floor area using a City Council-adopted fee schedule. Projects with significant affordability commitments, ADUs, small additions, hospitals, and government institutions are exempt.
Taxes: Affordable Housing Linkage Fee
Some RestrictionsLAMC § 19.18 (Affordable Housing Linkage Fee), Amended by Ord. No. 188,796, Eff. 2/23/26
7. "Linkage Fee" means the fee assessed, pursuant to this section, on certain Development Projects in order to mitigate the impact of the additional demand for affordable housing caused by such activity. B. Applicability. The regulations, requirements and provisions of this section shall apply to any Development Project. Unless a Development Project is exempt from this section, an Appli...
Business Tax Classification
Los Angeles requires a separate business tax registration certificate for each classification of business operated at each location, under LAMC Sec. 21.06. Businesses with one dominant activity generating 80% or more of gross receipts may instead elect a single primary tax classification for the whole operation under Sec. 21.06.1.
Los Angeles Business Tax Classification Rules
Some RestrictionsLAMC Sec. 21.06(a); Sec. 21.06.1(a)
Unless otherwise provided in this article, every person who engages in any business within this City which is subject to tax under the provisions of this article shall be deemed to be engaged in a separate business at each branch establishment or location at which the person engages in business and must obtain a separate registration certificate and pay a separate business tax for each classifi...
Parking Tax
Los Angeles charges a 10% Parking Occupancy Tax on every paid parking transaction in the city under LAMC § 21.15.2. Operators of parking facilities, garages, lots, valet stands, collect the tax from occupants along with the parking fee and remit it to the Office of Finance. The tax applies whether the space is rented hourly, weekly, or monthly.
Los Angeles 10% Parking Occupancy Tax
Some RestrictionsLos Angeles Municipal Code § 21.15.2
SEC. 21.15.2. TAX IMPOSED. For the privilege of occupying space in any parking facility in the City of Los Angeles, each occupant is subject to and shall pay a tax in the amount of ten percent (10%) of the parking fee. The tax imposed by this article shall be paid upon any occupancy on and after August 1, 1990... In computing the tax herein imposed, the fractional part of one cent shall be disr...
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