The 90745 tax rate for sales and use is 10.50% as of April 2026, the combined state, county, and city rate that applies throughout Carson in Los Angeles County.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Property owners in the same zip code pay a 1% base property tax under Proposition 13 plus voter-approved bond assessments that vary by parcel. Carson layers on a 2% utility users tax on gas and electric bills, a documentary transfer tax on real estate sales, a transient occupancy tax on short-term lodging, and an annual business license tax.
How the 10.50% Sales Tax Breaks Down
California’s statewide base sales and use tax rate is 7.25%.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Los Angeles County voters have added two half-cent transportation district taxes on top of that: Measure R in 20083Los Angeles County Metropolitan Transportation Authority. Measure R and Measure M in 2016.4American Legal Publishing. Los Angeles County Metropolitan Transportation Authority Administrative Code – Ordinance 16-01 Measure M
Carson adds its own 1% local sales and use tax,5City of Carson. Carson Municipal Code Chapter 1 – Uniform Local Sales and Use Tax Ordinance and in 2020 voters approved Measure K, which tacked on another 0.75% general transaction tax projected to generate about $12 million a year for city services. Retailers in 90745 collect the full 10.50% on most tangible goods at the register.
What Isn’t Taxed
Groceries bought for home consumption and prescription medicine are exempt from California sales tax entirely.6California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 Hot or prepared food sold for immediate consumption is taxable. A loaf of bread from the grocery aisle is tax-free; a rotisserie chicken from the deli is not. Bakery items can go either way depending on how they’re sold.
Property Tax in Carson
Property tax starts with Proposition 13, the 1978 constitutional amendment that caps the base ad valorem rate at 1% of assessed value.7Justia Law. California Constitution Article XIII A – Tax Limitation Assessed value is not market value. Under Prop 13, a property is assessed at its purchase price, and that assessed value can rise by no more than 2% a year regardless of how much the market moves.8California State Board of Equalization. TRA Information Sheet – How Property Is Assessed A home bought in 2010 for $400,000 may have a market value over $700,000 today while its assessed value has crept up only at the annual 2% cap.
Almost every bill exceeds the 1% base because voter-approved bond debt is added on. In Carson, the common additions include Los Angeles Community College District bonds and local school district facility bonds. The exact amount depends on the tax rate area assigned to your parcel. The Los Angeles County Auditor-Controller publishes a lookup tool where you can enter your Assessor’s Parcel Number and see every line item.9Los Angeles County Auditor-Controller. Tax Rate Area Lookup
Homeowner’s Exemption
If you live in your Carson home as your primary residence, you can claim a homeowner’s exemption that reduces assessed value by $7,000, worth about $70 a year at the 1% base rate.10California State Board of Equalization. Homeowners Exemption Small, but free money if you file. You must occupy the property as of January 1 (the lien date). File by February 15 for the full exemption on that year’s bill, or by December 10 for a partial one.
Supplemental Bills After You Buy
New owners are often caught off guard by a supplemental tax bill a few months after closing. California reassesses a property to current market value whenever it changes hands or new construction is completed.11California State Board of Equalization. Supplemental Assessment The supplemental bill covers the gap between the old assessed value and the new one, prorated for the months left in the fiscal year ending June 30. A sale closing between January and May can produce two supplemental bills: one for the remainder of the current year, another for the full following year.
Payment Deadlines
Los Angeles County splits the annual bill into two installments. A late first installment carries a 10% penalty. A late second installment carries a 10% penalty plus a $10 cost.12Los Angeles County Treasurer and Tax Collector. Avoid Penalties by Understanding Postmarks Mark December 10 and April 10. If you pay by mail, the USPS postmark controls, and metered mail or online postage does not always receive one, which can trigger a penalty even on a payment sent in time.
Transfer Tax When You Buy or Sell
Real estate sales in Carson trigger a documentary transfer tax. The city charges $0.275 per $500 of the sale price (or any fraction) when consideration exceeds $100.13City of Carson. Carson Municipal Code Chapter 2 – Uniform Real Property Transfer Tax Ordinance Los Angeles County collects the same amount, so the combined transfer tax is $1.10 per $1,000 of sale price.14Los Angeles County Registrar-Recorder/County Clerk. Documentary Transfer Taxes – General Info On a $750,000 sale, that’s about $825, usually paid at closing and recorded with the deed.
Carson has no mansion tax or tiered structure, so the flat $1.10 per $1,000 rate applies at any price point. Existing liens or mortgages that remain on the property at the time of sale are excluded from the taxable amount.
Utility Users Tax on Your Monthly Bill
Carson charges a 2% Utility Users Tax on residential and commercial electricity and natural gas service.15City of Carson. Carson Municipal Code Chapter 11 – Utility Users Tax Water, telephone, and cable service are not covered. The utility provider collects the tax and remits it to the city, so it appears as a line item on your monthly bill.
Residential customers age 62 or older, and households meeting the city’s lower-income threshold, can qualify for an exemption. It is not automatic; contact Carson’s finance department to apply.
Transient Occupancy Tax for Lodging
Hotels, motels, and short-term rentals in Carson collect a Transient Occupancy Tax from guests staying 30 consecutive days or less.16City of Carson. Carson Municipal Code Chapter 4 – Transient Occupancy Tax The municipal code defines “hotel” broadly enough to cover vacation rentals, rooming houses, and mobile homes at a fixed location. The rate itself is set by City Council resolution rather than fixed in the code, so it can change without a full ordinance amendment. Operators must register with the city, collect the tax at checkout, and remit it to the city’s tax administrator.
If you host through Airbnb or Vrbo, you still need to register with Carson and make sure the tax is collected, even where the platform handles tax obligations elsewhere. Skipping registration can mean penalties and back-tax liability.
Business License Tax
Anyone operating a business in Carson, including home-based businesses, needs a business license and must pay the associated tax. The city uses a flat-rate structure that varies by category, with separate schedules for retail, wholesale, industrial, warehouse, and professional operations.17City of Carson. Business License FAQs Businesses with six or more employees pay a per-employee charge on top of the flat rate.
A measure Carson voters approved in 1996 lets the city adjust business license tax rates annually based on the Consumer Price Index, so the exact figure changes year to year.18City of Carson. License and Permit Fees The current schedule is published on the city’s website with the application form. Businesses based outside Carson that do some of their work inside city limits can apply for an apportioned license, paying only for the share of activity within the city.