Monthly taxes are due on the first day of each month and delinquent if not paid before the first day of the following month, with the exception of the Parking Occupancy Taxes and Transient Occupancy Taxes. Parking Occupancy Taxes and Transient Occupancy Taxes are due on or before 25 days after the end of the month. The following business types are responsible for monthly taxes.
Parking Occupancy Tax - Parking Lot Operators
The Parking Occupancy Tax requires all parking lots and valet parking operators to post a bond to ensure payment of delinquent parking occupancy taxes and to allow the City to pursue all persons responsible for collecting and remitting the parking occupancy taxes to the City.
Transient Occupancy Tax - Short Term Rental Operators
A Transient Occupancy Tax Registration Certificate is required within 30 days of commencing business. Examples of lodging businesses subject to the TOT include:
Vacation/Short-term Rentals of any kind (i.e. houses, condos, rooms, or spaces) rented directly by the owner/operator, by property management companies, or via internet travel services
Recreational Vehicle (RV) Parks and Campgrounds
Secondary operators (managing agent, booking agent, online sellers, agents, etc.)
Communications User Tax - Communications Services Providers
The Communications Users Tax (CUT) ordinance is applicable to usage charges for VoIP, Private Communications Services (such as T-1 lines), custom calling features, text messaging, instant messaging, ancillary services, prepaid and post-paid services, paging services and 800 services as well as other covered charges such as monthly service fees, feature charges, equipment rentals, deaf trust surcharges, State PUC users fees, Universal Life Trust Fund, late payment charges and charges for non taxable services billed together with taxable services.
Gas Users Tax
The Gas Users Tax (GUT) is imposed upon every person in the City of Los Angeles using, in the City, gas which is delivered through mains or pipes. This tax is collected by transporters of gas and remitted to the City of Los Angeles. As of April 2020 the gas user’s tax has been reduced from 10% to 8.92%. This rate will be in effect for 36 months. The GUT is due on the 26th of every month. Click below to file online.
Electricity Tax - Residential
Electricity Tax - Commercial/Industrial