Home-Based Transient Occupancy Tax Requirements

home rental

The City of Los Angeles Office of Finance is responsible for the administration and collection of the Transient Occupancy Tax (TOT). Property owners engaged in this activity within the City of Los Angeles should be aware that the current TOT tax rate in the City of Los Angeles is 14% and is applicable to all properties rented to transients.

A transient is defined as any person who exercises occupancy or is entitled to occupancy for 30 days or less.

If your property is located within the City of Los Angeles and is rented out to transient occupants for 30 calendar days or less, you are responsible for registering, collecting, and remitting the Transient Occupancy Tax to the City of Los Angeles. A Transient Occupancy Tax Registration Certificate is required within 30 days of commencing business. Examples of lodging businesses subject to the TOT include:

  • Hotel/Motel.
  • Vacation/Short-term Rentals of any kind (i.e. houses, condos, rooms, or spaces) rented directly by the owner/operator, by property management companies, or via internet travel services
  • Recreational Vehicle (RV) Parks and Campgrounds
  • Secondary operators (managing agent, booking agent, online sellers, agents, etc.)

More information is available through the link below:

PDF iconTransit Occupany Tax Guidelines

Questions may be directed to:

City of Los Angeles
Office of Finance
Phone: (213) 744-9749
Email: Finance.taxliaison@lacity.org

The City of Los Angeles requires ALL property owners that engage in this type of activity to apply for the Transient Occupancy Tax Certificate.  Click here to register online.

NOTE: AirBnB, HomeAway, onefinestay, and AE Hospitality are a few of the several online marketplaces that enables people to list, search and book rental accommodations. These specific online marketplaces have agreed to collect and remit TOT on behalf of property owners within the City of Los Angeles who utilize their services. Some property owners may use other online marketplaces in addition to the ones listed here. Please be advised that these services will only collect and remit TOT for transactions processed through their services and will not collect and remit TOT for other online marketplaces or for rental fees collected directly by the property owner.