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Oakland, CA Local Taxes & Fees: Parking Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Base rate
10% of parking rental (§4.16.030)
Surcharge
8.5% added by §4.16.031
Combined rate
18.5% of parking rental
Late penalty
25% of unpaid tax
Interest
1% per month on delinquency
Enforcing agency
Tax Administrator (Director of Finance)
Exemption
City-owned coin parking meters only

Summary

Oakland 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. Operators collect the tax from occupants and remit it to the Tax Administrator; city-owned coin parking meters are the only exemption.

Subject to the provision of this Chapter, there is imposed a tax at the rate of ten percent of the rental of every parking space in a parking station in the city. ... Subject to the provisions for the collection of taxes and definitions in this Chapter, there shall be an additional tax of eight and one-half percent imposed on the rental of every parking space in a parking station in the city.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 102 | Planning Code: Supplement 59).

Full Breakdown

16) reaches any "parking station", an outdoor lot, yard, or structure where vehicles are parked, stored or kept for a charge. Every "operator," defined broadly to include an owner, lessee, sublessee, mortgagee in possession, licensee or managing agent, must collect the tax from the "occupant" at the time rent is collected and give a receipt on demand. 030, is 10 percent of the rental charged for the parking space. 5 percent. The Tax Administrator, the city's Director of Finance, sets the collection schedule and can round fractional cents.

100. 040 clarifies that "rent" subject to tax includes valet or service-labor charges tied to the parking itself, but excludes charges for unrelated services like car washes or petroleum sales. 090. 080. Returns and payment are due to the Tax Administrator by the 20th of the month following each taxable month, and the Tax Administrator may grant a good-cause extension of up to 30 days, beyond which only the Oakland Taxation and Assessment Board of Review can extend further.

Violations & Fines

Failing to remit the tax on time triggers a 25 percent penalty on the amount due, plus interest at 1 percent per month (or fraction) on the delinquent balance, including penalties, running under § 4.16.070 until the city is paid in full. Operators who tell customers the tax will be absorbed, waived or refunded, rather than added to the parking charge, separately violate § 4.16.080.

Frequently Asked Questions

What is Oakland's total tax rate on paid parking?
Oakland charges a combined 18.5 percent, a 10 percent base parking tax under OMC § 4.16.030 plus an 8.5 percent surcharge under § 4.16.031, on the rental of any space in a parking station, whether an open lot or a garage structure.
Who actually pays and collects the parking tax?
The occupant pays the tax to the parking station operator along with the rental charge, and the operator remits it to the city's Tax Administrator. The obligation isn't satisfied until the tax reaches the city, though a receipt from a registered operator relieves the occupant of further liability.
Is any parking exempt from the tax?
Yes. Section 4.16.090 exempts only parking paid for by depositing coins into a parking meter that the city itself owns and operates. Privately run lots, garages, and structures cannot claim this exemption regardless of how they price occupancy.
What happens if an operator pays the parking tax late?
Section 4.16.070 adds a 25 percent penalty on the unpaid tax immediately, then charges interest at 1 percent per month on the delinquent amount, including penalties, until the operator pays the Tax Administrator in full.

Sources & Official References

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