Taxes & Fees

What is the Transient Occupancy Tax (TOT) and who is exempt from paying it?

Transient occupancy tax is levied on hotel/motel room rent charges for all hotel/motel room occupants, except those guests whose stay is for more than 30 consecutive days. The tax rate is 14% of the rent charged for the room.

 

What is the Utility User Tax (UUT) rate?

The utility user tax rate is 11%.

 

What services are subject to utility user tax (UUT)?

Electricity, gas, water, telecommunications and cable television services provided to both residential and business users are subject to local utility user tax.

 

Where can I get information on the Culver City tax ordinances?

Tax ordinances are a part of the Culver City Municipal Code. The Culver City Municipal Code is available online or at the Office of the City Clerk on the 1st Floor of City Hall at 9770 Culver Blvd., Culver City CA 90232.

 

Who is exempt from utility user tax (UUT)?

You may be exempt from paying utility user's tax for your personal residence if:

  1. You are a resident of Culver City;
  2. You are 60 years of age or older;
  3. Your Total Adjusted Gross Income was not more than $18,200 for the last calendar year; AND the combined Adjusted Gross Income of all members of the household in which you reside was no more than $21,500; OR
  4. You are a resident of Culver City who meets the criterion of Disability, as established by the Social Security Administration's Supplemental Security Income Program for the Aged, Blind and Disability (Title XVI of the Social Security Act as amended), without regard to your age.

If you believe you qualify for an exemption and refund of utility user tax paid in the prior year, contact the Finance Department at 310-253-5865. Applications for each are available below:

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