Los Angeles County is taking a tougher approach to taxing aircraft based outside California but spending time in the state, considering an aircraft taxable after as few as 19 overnight stays a year, or roughly 5% of the year. California law provides no clear guidance on what level of activity establishes taxable status, while most counties have historically applied a threshold of 30 nights, or in some cases 60. The county claims to be using “advanced aircraft discovery software” to identify potentially taxable aircraft, generating nearly 1,000 new assessments worth around USD40 million.