Tax Compliance Unit Online payment for ETC (Papayas) Tax Credit (Amos) and other benefits. Information for Businesses: The California Business Tax and Registration Act requires businesses in the County of Los Angeles, the City of Ventura County, the County of San Bernardino, the City of San Diego, the County of Orange County and the State of California to collect sales, use, and lodging taxes on their businesses. There are currently two state taxes: sales tax and lodging tax. You do not need a state sales tax license. Sales tax: California sales tax is assessed on the purchase of all goods and services, except as specifically exempted by the Tax Code. Retailers, importers, wholesalers and certain wholesale distributors may be subject to additional tax by the County of Los Angeles, City of Ventura County, County of San Bernardino, City of San Diego, County of Orange County and the state of California. The amount of the tax varies with the location of the business.  For a more detailed description of sales tax, please click HERE. Lodging tax: The City of Ventura County, County of San Bernardino, City of San Diego , County of Orange County and the State of California have established a single tax on lodging establishments in the County of Los Angeles. This tax is imposed at a rate of five percent on all lodges and hotels licensed under the laws of this County. The tax applies to the entire occupancy of such lodgings, whether the accommodation is furnished on a short-term, vacation, or long-term basis. The tax is based on the amount spent and the number of units in the establishment. The tax is imposed on the first day of each month. In Los Angeles County, where lodging establishments are considered establishments for the purposes of tax, the tax is imposed on the first day of each calendar month. For all other counties and cities, the tax on lodging establishments is imposed on the first day of each calendar month. To find out the tax rate for your locality, please click upon the link provided here: Locations Required to Collect and Pay Local Lodging/Sales Tax in Los Angeles County Local lodging taxes are collected by all City/County or County of Los Angeles Municipal licensing and tax collection offices and authorized City/County Tax Collector/Department head offices.