Los Angeles imposes a 10 percent parking occupancy tax on every paid parking transaction at commercial lots and garages. The operator collects from the customer and remits monthly to the Office of Finance.
Under LAMC §21.50, every operator of a commercial parking facility within Los Angeles must charge customers an additional 10 percent of the parking fee as a Parking Occupancy Tax. The operator holds the tax in trust and files monthly returns with the Office of Finance. Validation programs that reduce the customer's charge correspondingly reduce the tax. Free parking, residential parking provided to tenants, and parking on government property are generally exempt. Operators must register for a Parking Occupancy Tax Certificate before opening and post a bond covering at least three months of estimated tax liability.
Failure to collect, file, or remit triggers a 25 percent late penalty, interest, and personal liability for the operator. Knowing failure can result in misdemeanor prosecution.
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