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

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

Key Facts

Nominal tax rate
100% of parking rent
Occupant cap, daily
$1.75 per vehicle per day
Occupant cap, monthly
12.5% of monthly charge
Operator registration deadline
15 days after starting business
Monthly filing deadline
20th of following month
Delinquency penalty
10% plus 1%/month interest
False return violation
misdemeanor (Sec. 3-8.19)

Summary

Ontario 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 monthly parking. Operators collect it and remit it to the Finance Director.

There is hereby imposed a tax of one hundred percent (100%) of the rent for every occupancy of parking space in a parking station in the City; provided, however, that no occupant shall pay tax exceeding the sum of one dollar and seventy five cents ($1.75) per vehicle per day, or twelve point five percent (12.5%) of the monthly charge where the charge is made on a monthly basis, for occupying any parking station pursuant to the provisions of this chapter.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-32: Current through Ordinance 3338, passed 7-21-2026).

Full Breakdown

City Code Sec. 5% of the monthly charge for monthly parking. The occupant is the party legally liable (Sec. 02), though a receipt from a registered operator relieves the occupant of further liability once collected. Every operator running a parking station in the city must register with the Finance Director within 15 days of engaging in business (Sec. 04) and receives a nonassignable certificate of authority that must be posted where occupants can see it. Operators must keep records, receipts and invoices in whatever form the Finance Director requires (Sec.

05), and the Finance Director can examine those books and require supplemental reports at any time (Secs. 07). Monthly tax reports and payment are due by the 20th day of the month following collection (Sec. 08). The Finance Director may grant a one-month filing extension for good cause, but interest accrues at 1% per month on the extended amount (Sec. 09). All collected taxes and penalties are deposited into the City's General Fund (Sec. 21).

Violations & Fines

Late or deficient payments draw a 10% delinquency penalty plus interest at 1% per month on the unpaid tax (Secs. 3-8.13, 3-8.15). If a return is never filed, the Finance Director estimates the gross receipts owed and adds a 10% penalty to that estimate (Sec. 3-8.16). An operator who refuses to register, refuses to file a required return, or files a false or fraudulent return is guilty of a misdemeanor (Sec. 3-8.19). A person dissatisfied with a Finance Director determination may appeal under Chapter 4 of Title 1 of the Code (Sec. 3-8.18).

Frequently Asked Questions

How much parking tax does Ontario actually charge?
The code sets the nominal rate at 100% of the rent for occupying a parking station, but Sec. 3-8.01 caps what any occupant pays at $1.75 per vehicle per day, or 12.5% of the charge where parking is billed monthly. The cap, not the 100% figure, is what occupants owe in practice.
Who has to register as a parking station operator in Ontario?
Anyone operating or about to operate a parking station in the city must register with the Finance Director within 15 days of starting business under Sec. 3-8.04. The Finance Director then issues a nonassignable certificate of authority that must be posted at each location.
What happens if an Ontario parking operator files a false tax return?
Under Sec. 3-8.19, an operator who refuses to register, refuses to file a required return, or files a false or fraudulent return with intent to evade tax is guilty of a misdemeanor. Estimated gross receipts still get taxed under Sec. 3-8.16 with a 10% penalty added.
Can a parking tax determination be appealed in Ontario?
Yes. Sec. 3-8.18 lets anyone dissatisfied with a Finance Director determination on parking tax appeal it in the manner set out in Chapter 4 of Title 1 of the Ontario Municipal Code, the City's general administrative appeals procedure.

Sources & Official References

Other rules in Ontario

All Ontario rules

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