Parking and Transportation

Notifications

Beginning July 1, 2023, CSUN will be required by the city of Los Angeles to collect a 10% parking occupancy tax on all campus parking fees. This tax applies to all daily, hourly, monthly, and semester permits. For example, the total cost of student semester permits will increase by $22.62 due to the addition of the tax. Resident parking permits for on-campus housing are exempt from this tax.  The new tax is the result of a California Supreme Court decision that concluded that charter cities could require state colleges and universities to impose the tax. CSUN does not keep any revenue generated from the tax; it is collected by the University and remitted to the city.

When will the city of Los Angeles parking occupancy tax go into effect at CSUN?

Beginning July. 1, 2023, CSUN will be required by the city of Los Angeles to collect a 10% parking occupancy tax on all campus parking fees. This tax applies to all daily, hourly, monthly, and semester/annual permits.

How much will my permit cost after the parking occupancy tax is imposed?

The total cost of student semester permits will increase by $22.62; in other words, Fall semester permits will cost $248.82.

What is a parking occupancy tax?

The city of Los Angeles parking occupancy tax, which was instituted in 1990, is a 10% tax for occupying a space at any parking facility in the city. In most cases, the parking occupancy fee is included in the parking rate. Residential premises are exempt. Previously, all CSUN and other college and university parking facilities were exempt from the tax.

Why do we need to pay a tax on campus parking permits?

The new tax is the result of a California Supreme Court Decision that concluded that charter cities could require state colleges and universities to impose the tax. Previously, CSUN and other college and university parking facilities were exempt from the tax.

Does Cal State Northridge keep the revenue generated from the tax?

No. CSUN does not keep any revenue generated from the tax; it is collected by the University and remitted to the city.

I live on campus. Will I need to pay a parking occupancy tax?

The city of Los Angeles parking occupancy tax, which was instituted in 1990, is a 10% tax for occupying a space at any parking facility in the city. In most cases, the parking occupancy fee is included in the parking rate. Residential premises are exempt. Previously, all CSUN and other college and university parking facilities were exempt from the tax.

Did the university do anything to try to prevent this parking occupancy tax?

Yes. CSUN officials expressed opposition to this tax to city officials. The University was able to get the city to postpone the original start of the tax from July 1, 2022, to July 1, 2023.

Who can I contact at the city of Los Angeles to express my concerns regarding this parking occupancy tax?

The city of Los Angeles Office of Finance collects taxes for the city. You can find contact information for the office on its website.

Do public places charge a parking tax?

For the privilege of occupying space in any parking facility in the City of Los Angeles, each occupant is subject to a 10% tax of the parking fee. In most cases, the parking occupancy fee is included in the parking rate.

What are my alternatives if I don’t want to pay a parking tax?

Consider using alternative transportation to get to campus. You can learn more by visiting the Transportation Services webpage for more information.

When requesting a prorated refund for a parking permit for any reason, will the prorated refund also include the prorated tax portion?

Yes, a prorated amount on the tax will also apply.

When parking permits are bought outright, will a receipt provided indicate a line for the purchase price and a separate line item for the tax portion?

Yes, a separate  line item will indicate the tax on the receipt provided.

How will payroll deduction employees see the 10% tax on their pay warrants?

The monthly deduction will remain as one deduction that will include the tax. No separate line item for tax will show on the pay warrant.

Payroll Deduction Participants

 Monthly Rate

LA City Tax 10%

Total monthly Deduction

Units 2,5,7,9

$16.54

 $1.65

 $18.19

Unit 3

$15.85

 $1.59

 $17.44

Units 1, 4, 6, 8

 $17.04

 $1.70

 $18.74

Units 11,E99,C99,M80, AUX

$50.26

 $5.03

 $55.29