| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$139.51 |
20 |
|
Percentage of total item cost: |
17.16% |
38 |
|
Overall tax index: |
128 |
37 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Los Angeles. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how Los Angeles compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: Los
Angeles currently has an
overall Tax Barometer index of 128,
indicating a 28% increase in
travel-related taxes since June 15, 1994.
This increase can be attributed
to higher taxes in air
passenger sector; the tax rates applied to the other three sectors remain
at their base index levels. For a five-day, four-night trip to
Los Angeles, travelers
can expect to pay approximately $140.00 in tourism-related taxes, a
total that ranks as the 33rd highest among all
52 surveyed destinations.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$168.12 |
- |
|
Sales tax: |
8.25% |
- |
|
Total charges for 4-day rental with taxes: |
$181.99 |
- |
|
Total tax $ for 4-day rental: |
$13.87 |
6 |
|
Percentage of total car rental cost: |
7.62% |
11 |
|
Car rental tax index: |
100 |
1 |
|
Summary:
Car rental taxes in Los Angeles remain at their base index level.
A $1.21/day vehicle
licensing fee was introduced in 1999, but is no longer being collected. The
approximately $14.00 in tax charges for a four-day mid-sized car
rental is the sixth lowest such total among all surveyed destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$396.00 |
- |
| Local
lodging/occupancy tax: |
14.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$451.44 |
- |
|
Total tax $ for four-nights: |
$55.44 |
25 |
|
Percentage of total hotel room cost: |
12.28% |
33 |
|
Hotel
tax index: |
100 |
8 |
Summary: Lodging tax rates have remained
steady in Los Angeles since 1994. The approximately $55.00 in total taxes paid
during a four-night hotel stay ranks as the 28th highest among all 52
surveyed destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$166.00 |
- |
|
Sales tax: |
8.25% |
- |
|
Total charges for 12 meals with taxes: |
$179.70 |
- |
|
Total tax $ for 12 meals: |
$13.70 |
15 |
|
Percentage of total restaurant meals cost: |
7.62% |
21 |
|
Restaurant tax index: |
100 |
9 |
Summary: Tax rates on restaurant meals have also remained at
their 1994 base index levels. Approximately $14.00 in taxes
are collected on 12 meals, a total that ranks as the 9th lowest among all 52 surveyed
destinations. |
 |
Rank |
|
International transportation tax: |
$26.40 |
 |
|
Passenger facility charge: |
$6.00 |
- |
|
Immigration user fee: |
$6.00 |
- |
|
Customs user fee: |
$5.00 |
- |
|
APHIS user fee: |
$3.10 |
- |
|
Passenger civil aviation security services fee: |
$10.00 |
|
|
Total tax $ for international arrival and departure: |
$56.50 |
46 |
|
Percentage of total trip cost: |
6.95% |
51 |
|
Air passenger tax index: |
218 |
36 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on international airline passengers have risen 118% in Los
Angeles since 1994, the 15th largest increase among all surveyed
destinations. The $56.50 in total applicable taxes ranks as the
fifth highest among all surveyed destinations. Los Angeles' base
index includes a total of $25.95 in tax charges, many of which are
still in effect but at different rates. Two tax increases
occurred in 2002: a new $10.00 civil aviation security services fee
was introduced to fund increased security measures, and the
international transportation tax was increased from $25.60 to $26.40. |
 |
|
Barometer No. 5:
The United States
increased several of its taxes on international passengers that affect
all US cities. Those changes are to the APHIS (agricultural
inspection) fee on passengers from US$ 1.45 to US$ 2.00; a US$ 6.00
increase to transportation tax (US$ 12.00 total); a new US$ 12.00
arrival tax; and the lowering of the customs user fee from US$ 6.50 to
US$ 5.00.
Barometer No. 8:
The state of
California introduced a US$ 1.21 per day vehicle licensing fee,
affecting car rental rates. In addition, the United States increased
both its international transportation tax and international arrival
tax to US$ 12.20. The APHIS fee on passengers was also increased to
US$ 2.05.
Barometer No. 10:
There were several changes in the airline sector. A US$ 6.00
immigration user fee was included for the first time, the APHIS fee
was increased to US$ 3.10, and the international arrival and
international transportation taxes were combined to produce a new US$
25.60 fee.
Barometer No. 11:
The international
transportation tax levied on airline passengers was increased from US$
25.60 to US$ 26.40. The United States also introduced the civil
aviation security service fee. This $10.00 fee was introduced to
offset the costs of enhanced security measures at U.S. airports.
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