Home-Based Transient Occupancy Tax Requirements

home rental

Home Sharing

In the City of Los Angeles, all those participating in home-sharing activities are required to register, collect, and remit the Transient Occupancy Tax.  Unless the applicant exclusively lists his or her primary residence on hosting platforms that have a Platform
Agreement with the City of Los Angeles (like AirBnB), the applicant must be registered to pay TOT with the Office of Finance pursuant to LAMC Section 21.7.6. A transient is defined as any person who exercises occupancy or is entitled to occupancy for 30 days or less. In addition, A Transient Occupancy Tax Registration Certificate is required within 30 days of commencing business. Examples of this 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.)

The Transient Occupancy Tax (TOT) must be remitted monthly. The renewal and payment is due on or before 25th of the following month. For example, TOT for July will be due by August 25th.  

New Home-Sharing Regulations

Beginning July 1, 2019, those who rent out their homes on a short-term basis must also register with the city under the Home-Sharing Ordinance. Registration is valid for one year and must be renewed annually. The application and renewal process is administered by the City of Los Angeles, Planning Department.  

To register for Home-Sharing, online applications may be completed using the Online Registration Portal (planning.lacity.org/home-sharing).You must register for Home-Sharing before accepting short-term rental reservations. If you were operating before July 1, 2019 you will need to register by October 31, 2019.

Before applying please check that you have all the required documents. Required documents include, the home-sharing address, photo ID, proof of primary residence, and landlord approval (if-applicable). Additional information may be required and can be found at on the Planning Department’s website, planning.lacity.org/HomeSharingOrdinance. 

For more information on the new Homesharing Ordinance, please click below. 

Home Sharing Ordinance


For information on paying the Transient Occupancy Tax, please click below. 

Home-Based Transient Occupancy Tax Requirements

Questions may be directed to:

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