5 county-level rules, plus city-specific rules for 2 cities in Los Angeles County, California.
Verified from official government sources
Measure ULA, the high-value real estate transfer tax, is a Los Angeles City ordinance under LAMC Section 21.9.2 and does not apply countywide. Most LA County sales pay only the California documentary transfer tax baseline, plus city add-ons where applicable.
Los Angeles County has not enacted a countywide vacancy tax on empty homes or commercial space. Unincorporated areas and most LA County cities impose no annual penalty on vacant property, although several cities including Santa Monica have studied measures.
LA County Code Title 22.140.470 imposes an affordable housing linkage fee on new commercial and market-rate residential development in unincorporated areas. Fees fund the Affordable Housing Trust administered by LACDA, with rates tiered by zone.
LA County Code Title 7 requires a county business license for trades operating in unincorporated areas, with classifications driving fees, inspections, and gross-receipts taxes. The Treasurer-Tax Collector and TTC Business License Unit administer the program.
LA County Code Title 4.72 imposes a 10 percent parking occupancy tax on commercial parking transactions in unincorporated areas. Operators register with the Treasurer-Tax Collector, collect tax from drivers, and remit monthly under audit by the TTC.
2 cities in Los Angeles County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.
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