Taxes & Fees: Carson vs South Gate
How do taxes & fees rules compare between Carson, CA and South Gate, CA?
Carson and South Gate have similar restriction levels.
Carson, CA
Los Angeles County
Carson has no STR-specific ordinance in its Municipal Code (eCode360 portal, current through January 6, 2026). However, California Revenue & Taxation Code §7280 authorizes any city to levy a Transient Occupancy Tax (TOT) on lodging of 30 days or fewer, and Carson imposes a business license tax on persons engaged in business in the city (Carson Municipal Code Article VI — Business Licenses, accessed via eCode360 CA4377). Any rental of fewer than 30 days is a 'transient' occupancy excluded from residential tenancy protections (Cal. Civ. Code §1940(b)).
View full Carson rules →South Gate, CA
Los Angeles County
South Gate permits short-term rentals of single-family residences subject to operating standards adopted by City Council Ordinance No. 2021-01-CC. Operators must obtain (1) a South Gate business license under South Gate Municipal Code Chapter 2.08 (Business License Tax) and (2) a Transient Occupancy Tax (TOT) certificate, with the city imposing a 10% TOT on the rental amount for any stay of less than 31 days, consistent with the city's TOT authority under Cal. Rev. & Tax. Code §7280.
View full South Gate rules →Key Facts Comparison
| Fact | Carson | South Gate |
|---|---|---|
| STR-specific ordinance | None in Carson Municipal Code (eCode360 CA4377, current Jan 6, 2026) | - |
| Business license | Required for any person engaged in business in the city (CMC Article VI) | Required under SGMC Chapter 2.08 (Business License Tax) |
| TOT authority | Cal. Rev. & Tax. Code §7280 — cities may tax stays of 30 days or fewer | - |
| Transient definition | Stay of 30 days or less (Cal. Rev. & Tax. Code §7280; Cal. Civ. Code §1940(b)) | - |
| Contact | Carson Finance Department (310) 830-7600 for license and TOT registration | - |
| Governing ordinance | - | South Gate Ordinance No. 2021-01-CC (STR operating standards) |
| TOT rate | - | 10% on stays of less than 31 days |
| TOT certificate | - | Required before listing; issued by South Gate Finance Department |
| State authority | - | Cal. Rev. & Tax. Code §7280 (TOT enabling) |
| Long-stay exemption | - | 31+ consecutive days exempt (Cal. Civ. Code §1940(b)) |
Highlighted rows indicate differences between cities.
Carson FAQ
Does Carson have a short-term rental ordinance?
No. The Carson Municipal Code (eCode360, current through January 6, 2026) does not contain a dedicated STR ordinance. Hosts must rely on general business-license, zoning, and California state law (Cal. Rev. & Tax. Code §7280; Cal. Civ. Code §1940(b)).
Do I need to collect Transient Occupancy Tax?
Cal. Rev. & Tax. Code §7280 authorizes cities to levy TOT on stays of 30 days or fewer. Contact the Carson Finance Department at (310) 830-7600 to confirm whether TOT applies to residential STRs and the current rate.
Do I need a Carson business license?
Yes. Carson Municipal Code Article VI requires a business license for any person engaged in business in the city, including operating a short-term rental.
South Gate FAQ
What tax do South Gate STR hosts pay?
A 10% Transient Occupancy Tax on the rental amount for any stay of less than 31 days, in addition to a city business license under SGMC Chapter 2.08.
Do I need both a business license and a TOT certificate?
Yes. Under Ordinance No. 2021-01-CC, STR operators must hold a South Gate business license (SGMC Chapter 2.08) and a separate TOT certificate from the Finance Department before renting.
What about long-term stays?
Stays of 31 consecutive days or more are not 'transient' under Cal. Civ. Code §1940(b) and Cal. Rev. & Tax. Code §7280, so no TOT applies.
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