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The authority to levy the transient occupancy tax (TOT) is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280. [ 9 ] The authority to collect the tax is generally granted to the county tax collector by an ordinance of the Board of Supervisors of that county.
Los Angeles County Treasurer and Tax Collector bills, collects, invests, borrows, safeguards and disburses monies and properties in Los Angeles County. The Los Angeles County Board of Supervisors appoints the treasurer to this position. The previous treasurer was Keith Knox. [1] The current treasurer is Elizabeth Ginsberg. [2]
At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
The tax can either be a fixed fee, for example, NZ$100 for the duration of a stay in New Zealand, or US$200 per day for visitors to Bhutan (thought to be highest form of tourist tax of any kind). [10] [11] In contrast to hotel taxes, which are usually charged per room, arrival taxes are levied against the individual.
Los Angeles County, officially the County of Los Angeles and sometimes abbreviated as LA County, is the most populous county in the United States, with 9,663,345 residents estimated in 2023. Its population is greater than that of 40 individual U.S. states .
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The Government of Los Angeles County is defined and authorized under the California Constitution, California law, and the Charter of the County of Los Angeles. [1] Much of the Government of California is in practice the responsibility of county governments, such as the Government of Los Angeles County. The County government provides countywide ...
The government of the City of Los Angeles operates as a charter city (as opposed to a general law city) under the charter of the City of Los Angeles.The elected government is composed of the Los Angeles City Council with 15 city council districts and the mayor of Los Angeles, which operate under a mayor–council government, as well as several other elective offices.
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related to: la county tot tax form printable 2023 version pdf