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LAMC Article 1.7 (Transient Occupancy Tax) and LAMC Article 1.15 (Parking Occupancy Tax) have been amended to change the frequency of payment by operators from a quarterly basis to a monthly basis, with a change in the due date for the Transient Occupancy Tax to the 25th day of each subsequent calendar month.
The last quarter for the Transient Occupancy Tax, before this ordinance change is, October through December 2004. The operational date for the Transient Occupancy Tax ordinance amendment is January 1, 2005. Therefore, payment for the last calendar quarter ending on December 31, 2004, is due no later than January 31, 2005 and the first monthly payment under the new schedule for the month of January 2005 is due no later than February 25, 2005.
The last quarter for Parking Occupancy Tax, before this ordinance change, is September through November 2004. The operational date for the Parking Occupancy Tax ordinance amendment is December 1, 2004. The due date remains the 25th of the month following the period being taxed. Therefore, payment for the last quarter ending November 30, 2004 is due on or before December 25, 2004 and the first monthly payment under the new schedule for the month of December 2004 is due by January 25, 2005.
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