Los Angeles, CA Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 10% of the parking fee
- Who pays
- Occupant, collected by the operator
- Enforcing office
- Office of Finance
- Filing cycle
- Monthly, 26th to 25th
- False info penalty
- Misdemeanor
- Effective since
- August 1, 1990
Summary
Los 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, collect the tax from occupants along with the parking fee and remit it to the Office of Finance. The tax applies whether the space is rented hourly, weekly, or monthly.
SEC. 21.15.2. TAX IMPOSED. For the privilege of occupying space in any parking facility in the City of Los Angeles, each occupant is subject to and shall pay a tax in the amount of ten percent (10%) of the parking fee. The tax imposed by this article shall be paid upon any occupancy on and after August 1, 1990... In computing the tax herein imposed, the fractional part of one cent shall be disregarded unless it amounts to one-half of one cent or more, in which case the amount shall be increased to the next highest cent. The tax herein imposed constitutes a debt owed by the occupant to the City, which is extinguished by payment to the operator or the City.
Full Breakdown
2 imposes a 10 percent tax on 'the privilege of occupying space in any parking facility in the City of Los Angeles,' measured against the parking fee itself, effective for occupancy on or after August 1, 1990. 1(f) includes any outdoor space, plot, lot, or structure where a vehicle is parked, stored or kept for a charge, so the tax reaches surface lots, parking structures, valet operations and metered facilities operated for profit. 3 requires every occupant to pay the tax to the operator along with the parking fee; if the occupant fails to pay, the Director of Finance can require direct payment to the City.
7, with a business cycle that runs from the 26th of one month to the 25th of the next. 2's own rounding rule. 2(f). 5.
Violations & Fines
Late or unremitted tax under § 21.15.8 accrues interest and penalties at the same rates that apply to delinquent Business Tax under § 21.05, calculated on the operator's 26th-to-25th billing cycle. The Director of Finance may add further penalties for fraud or negligence in reporting, and every penalty and accrued interest becomes part of the tax debt for collection purposes. Falsifying a Finance Department questionnaire is a misdemeanor.
Frequently Asked Questions
Does the 10% parking tax apply to monthly parking?
Who is responsible for collecting the tax?
What happens if an operator is late remitting the tax?
Sources & Official References
Other rules in Los Angeles
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Parking Tax in Nearby Cities
How other cities in Los Angeles County handle parking tax.