Parking Tax
Local Taxes & Fees
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
How Parking Tax Rules Differ by Place
Berkeley, CA: Berkeley Parking Space Rental Tax
Some RestrictionsBerkeley taxes commercial parking at 10% of the rent charged for any occupied space in a parking station. The operator collects the tax from drivers, must hold a City business license…
Huntington Park, CA: Huntington Park Outdoor Parking Lot License Tax
Some RestrictionsIn the City of Huntington Park, California, every person conducting outdoor parking or automobile storage facilities pays an annual license tax of $15 for each separate location, lot…
Inglewood, CA: Inglewood Parking Space Rental Tax
Some RestrictionsInglewood taxes the rent paid to occupy a space in any parking station in the City at ten percent, collected by the lot operator at the time of payment and remitted monthly to the…
Los Angeles, CA: Los Angeles 10% Parking Occupancy Tax
Some RestrictionsLos 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…
Oakland, CA: Oakland Parking Tax on Parking Stations
Some RestrictionsOakland taxes every parking-space rental in a parking station at a combined 18.5 percent: a 10 percent base tax under OMC § 4.16.030 plus an 8.5 percent surcharge under § 4.16.031…
Ontario, CA: Ontario Parking Station Tax
Some RestrictionsOntario taxes every paid parking occupancy at 100% of the rent charged, but caps the tax an occupant actually owes at $1.75 per vehicle per day, or 12.5% of the monthly rate for…
Cities & Counties with Parking Tax Rules
35 locations
Other Local Taxes & Fees Topics
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.