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New Parking Occupancy Tax Collection Begins January 1, 2023

Parking Structure 8

Due to a recent California Supreme Court ruling, UCLA will be required to begin collecting the Parking Occupancy Tax on behalf of the City of Los Angeles effective January 1, 2023.

This new 10% tax will be collected on all parking fees charged after January 1, including employee and student permits, employee and student discounted daily parking, and visitor and patient parking. The university is looking into a possible exemption for students who live on campus.

Historically, those who park on the UCLA campus have been exempt from this tax which was enacted in 1990. But because of the court ruling, UCLA will be required to collect the tax which will be remitted to the city and not retained by the university.

Please see the table below for current rates, new rates, tax, and new total parking rates.

2023 parking rates chart

*Discounted daily permit fees are based on space availability for employees with appointments of at least 43.75% who do not have a permit, and students enrolled in a UCLA sustainable transportation program.