Mansion tax, vacancy tax, affordable housing linkage fees, business tax classifications, and parking taxes.
Local Taxes & Fees rules vary widely between U.S. cities and counties. What is permitted in one jurisdiction may carry fines or require permits in another. These differences matter whether you are a homeowner, renter, landlord, or business owner.
We research each city's municipal code, official department guidelines, and council records to summarize the rules that affect daily life. Every entry links to the original source so you can verify the details yourself. Browse the topics below to explore specific local taxes & fees regulations by city.
LA Measure ULA additional transfer tax on real-estate sales above $5M (4%) and $10M (5.5%), used to fund affordable housing and homelessness prevention.
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
LAMC §19.18 fee on new market-rate development used to fund affordable housing, including per-square-foot rates and project-size triggers.
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.