Local Taxes & Fees
Mansion tax, vacancy tax, affordable housing linkage fees, business tax classifications, and parking taxes.
Cities tax through their codes in ways property and sales tax never show: business taxes on gross receipts or headcount, lodging taxes, utility-user taxes, special-district assessments that surface on the property bill. Rates are set in council chambers, which makes them among the most local numbers in law.
Property and sales tax mostly belong to state administration, with the city holding a rate component. The municipal code matters where the city is the taxing authority itself, and there the chapter and its rate table are the law.
What's Covered
Mansion Tax (Measure ULA)
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.
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Affordable Housing Linkage Fee
LAMC §19.18 fee on new market-rate development used to fund affordable housing, including per-square-foot rates and project-size triggers.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.