Los Angeles Sales Tax Rates

Specific sales tax rules for Los Angeles

Businesses in various industries are subject to different tax rates based on gross receipts. For instance, auto parks are taxed at $4.25 per $1,000, applicable to those offering parking or storage services for motor vehicles. Child care providers, offering non-medical care for children under 18 on a part-time basis, are taxed at $1.01 per $1,000. Commission merchants or brokers, who connect buyers and sellers as independent contractors, face a tax of $3.15 per $1,000. Contractors pay a flat fee of $153 for the first $60,000, plus $1.01 for every $1,000 thereafter, with in-city contractors subject to additional taxes on salaries connected to out-of-city projects. Independent telemarketing agencies, marketing goods or services for at least three clients, are taxed at $3.15 per $1,000.

Laundry, cleaning, dyeing, and shoe repair businesses are taxed at $1.27 per $1,000, while miscellaneous services, including public relations, advertising agencies, and metal plating, incur a tax of $3.56 per $1,000. Multimedia businesses, which produce content through multiple media formats or provide online services, are taxed at $1.01 per $1,000. Personal property rental businesses are taxed at $2.55 per $1,000, excluding leases conducted outside California. Professionals in multiple occupations pay $4.25 per $1,000, consolidating receipts from different services for tax purposes.

Rental of commercial properties incurs a tax of $1.27 per $1,000, the same rate as those operating hotels or other dwelling units. Retail sales, including grocery and hardware stores, are taxed at $1.27 per $1,000, while wholesale sellers face a rate of $1.01 per $1,000, with exclusions for out-of-state sales, returned merchandise, and discounts.