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.
Adopted in 1991 and updated since, Title 4.72 of the LA County Code applies to any parking station, garage, lot, or surface space in unincorporated areas where a fee is charged. Operators must register with the Treasurer-Tax Collector before opening, post the tax rate visibly, and collect 10 percent on each transaction. Monthly returns and remittances are due by the last day of the following month. Stadium and event parking, valet operators, and airport long-term lots in unincorporated zones near LAX, Marina del Rey, and Universal City all pay. Free parking, residential parking, and government-owned spaces are exempt. Cities such as Los Angeles run their own parking taxes at separate rates.
Failing to register, collect, or remit triggers back tax, a 10 percent late penalty, monthly interest, possible misdemeanor prosecution under Title 4.72, and revocation of the operator's parking permit by Public Works.
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