TAXES and FEES

REAL ESTATE

Property Tax

Ad valorem tax imposed by the state on real property (1% of assessed value), administered by the County, and allocated to various agencies including the City. City share was set with allocation formula based on local agencies' average property tax revenue for 1975-1977.

Documentary Transfer Tax

Tax imposed on documents recorded on each sale or transfer of real property within the City. City levy is 50% of the county rate of $1.10 per $1,000 of value transferred. The City's share is credited against the amount of the county tax due. Municipal Code Section 3.12

Additional Information

SALES AND USE TAX

Tax imposed on total retail price of any tangible personal property and the use or storage of such property when sales tax is not paid. Tax is administered by the state. The sales tax rate for the City of Rancho Palos Verdes is 9.50%. The City receives 1.0% of the total. MunicIpal Code Section 3.08

Below is a breakdown of the 9.50% sales tax:

  • 3.9375% State's General Fund
  • 0.50% Local Public Safety Fund to support local criminal justice activities (1993)
  • 0.50% Local Revenue Fund to support local health and social services programs
  • 1.0625% Local Revenue Fund
  • 1.25% County transportation funds (0.25%) City / County Operations (1.00%)
  • 2.25%  Los Angeles County

For more information on sales and use tax rates, click here.

HOTEL TAX (Transient Occupancy Tax TOT)

The City of Rancho Palos Verdes imposes a 10% tax on rent charged for the privilege and use of renting a hotel or motel room within the City for 30 days or less. Municipal Code Chapter 3.16

Transient Occupancy Tax Form

UTILITY USERS TAX

The City levies a 3% tax imposed on the consumption of utility services. The tax applies to electricity, gas, and water charges. Municipal Code Chapter 3.30

GOLF TAX

Tax imposed on the user of a golf course within the City. Tax is 10% of golf fee paid. Government owned golf courses are exempted (i.e. county owned Los Verdes Golf Course). Municipal Code Chapter 3.40

CITY FEE SCHEDULES

Other taxes and fees