The sales tax rate in ZIP code 91605 is 9.75%, covering most of North Hollywood and Valley Village in Los Angeles County. The rate rose from 9.5% on April 1, 2025, when the county’s Measure A replaced the older Measure H homeless services tax at a higher rate. ZIP code boundaries don’t always match tax jurisdiction lines, so an address near the edge of 91605 could fall under a slightly different rate. You can confirm any specific address using the California Department of Tax and Fee Administration’s lookup tool at maps.cdtfa.ca.gov.
How the 9.75% Rate Is Built
California’s statewide base rate of 7.25% applies to every sale.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Voter-approved Los Angeles County district taxes add another 2.50%:
- Measure R, a half-cent transportation tax approved by LA County voters in 2008 to finance new projects and accelerate planned ones.2Los Angeles County Metropolitan Transportation Authority. Measure R
- Measure M, another half-cent transportation tax approved in 2016 with no expiration date, funding traffic relief, street repairs, transit expansion, and subsidized fares for students, seniors, and people with disabilities.3Los Angeles County Metropolitan Transportation Authority. Measure M
- Measure A, a half-cent tax that took effect April 1, 2025, replacing the quarter-cent Measure H (which had been set to expire in 2027) and funding homeless services and housing.4Los Angeles County. Measure A – LA County Homeless Services and Housing
The remaining district tax comes from earlier LA County transportation measures (Propositions A and C). Everything is collected as a single combined rate at the register, so a typical receipt won’t itemize the pieces.
What Gets Taxed at 9.75% and What Doesn’t
California sales tax applies to tangible personal property — anything that can be seen, weighed, measured, felt, or touched.5California Department of Tax and Fee Administration. California Revenue and Taxation Code 6016 – Tangible Personal Property Electronics, furniture, clothing, and appliances bought at stores in North Hollywood and Valley Village all carry the full 9.75%.6California Department of Tax and Fee Administration. What Is Taxable
Groceries and other food for human consumption are generally not taxed. The exemption disappears when the food is sold hot, served as a meal, consumed on the seller’s premises, or sold at a venue that charges admission.7California Legislative Information. California Revenue and Taxation Code 6359 A rotisserie chicken from the hot case is taxable. A raw one from the refrigerated section isn’t.
Prescription medicines dispensed by a registered pharmacist or furnished directly by a licensed physician, dentist, or podiatrist are also exempt.8California Department of Tax and Fee Administration. California Revenue and Taxation Code 6369 – Prescription Medicines Over-the-counter drugs are taxed at the full rate, which catches a lot of people off guard at the pharmacy counter.
Use Tax on Online and Out-of-State Purchases
If you buy something from an out-of-state seller and no sales tax is collected, California expects use tax at the same 9.75% rate that would have applied locally.9California Department of Tax and Fee Administration. California Use Tax Information The rate doesn’t change just because the seller sits in another state.
In practice, most major online retailers already collect California tax. Since October 1, 2019, state law treats marketplace facilitators like Amazon and eBay as the retailer for tax purposes, so the platform collects and remits even when the actual seller is a small third-party business.10California Department of Tax and Fee Administration. California Revenue and Taxation Code 6042-6049.5 – Marketplace Facilitators If you buy from a smaller independent website that doesn’t collect tax, the use tax obligation falls on you.
For individuals, the simplest way to report use tax is on your California income tax return, which includes a worksheet. The CDTFA also publishes a Use Tax Lookup Table that estimates what you owe based on income level.9California Department of Tax and Fee Administration. California Use Tax Information
Businesses face a stricter rule. If your annual untaxed purchases exceed $10,000, you qualify as a “qualified purchaser” and must register directly with the CDTFA to report and pay use tax annually by April 15.9California Department of Tax and Fee Administration. California Use Tax Information
If You Sell in 91605: Permit and Filing Basics
Any business selling or leasing tangible personal property in the 91605 area needs a California seller’s permit from the CDTFA before making its first sale. The permit is free, though the CDTFA may require a security deposit to cover potential unpaid taxes if the business later closes.11California Department of Tax and Fee Administration. Obtaining a Seller’s Permit To apply, you’ll need your Social Security number, driver’s license number, bank account details, estimated monthly sales, and your business address.12California Department of Tax and Fee Administration. Get a Seller’s Permit
Operating without a permit when you should have one triggers a 50% penalty on all sales and use tax that should have been paid during that period, on top of the standard 10% late-filing penalty. The 50% penalty applies when the CDTFA finds you knowingly avoided getting a permit, and doesn’t apply if taxable sales averaged $1,000 or less per month.13California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee
Once your permit is active, you file on the schedule the CDTFA assigns based on your sales volume, even when a reporting period has zero sales.14California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns Common schedules:
- Quarterly returns are due the last day of the month after the quarter ends. January through March is due April 30.
- Monthly returns are due the last day of the following month. June’s return is due July 31.
- Annual returns are due January 31 for the prior calendar year.
When a due date falls on a weekend or state holiday, the deadline moves to the next business day. Electronic payments must be completed before midnight Pacific time on the due date; EFT payments must clear before 3:00 p.m.14California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns A late return or late payment each carries a 10% penalty, and the combined penalty for filing and paying late still caps at 10%. Interest runs monthly from the day after the tax was due, at a rate the CDTFA adjusts every January and July.13California Department of Tax and Fee Administration. Interest, Penalties, and Collection Cost Recovery Fee
Applying the wrong rate also invites trouble. An audit can assess back tax plus interest from when the error started,15California Department of Tax and Fee Administration. Regulation 1703 – Interest and Penalties which is reason enough to recheck the 91605 rate whenever a ballot measure passes or a new year begins.
If You’re Buying a Business in North Hollywood or Valley Village
California’s successor liability rules can transfer a prior owner’s unpaid sales tax debt to the buyer. Under the Revenue and Taxation Code, a buyer must withhold enough of the purchase price to cover any outstanding tax until the former owner produces a receipt or clearance certificate from the CDTFA showing nothing is owed.16Justia Law. California Revenue and Taxation Code 6811-6815 Request a tax clearance before closing. Skip that step, and any unpaid sales tax from the seller becomes yours.