Taxes & Fees: Castaic vs Santa Monica
How do taxes & fees rules compare between Castaic, CA and Santa Monica, CA?
Castaic and Santa Monica have similar restriction levels.
Castaic, CA
Los Angeles County
Short-term rental hosts in unincorporated LA County must collect and remit a 12% Transient Occupancy Tax (TOT) on all rent paid by transient guests. The TOT applies to stays of 30 consecutive days or less.
View full Castaic rules →Santa Monica, CA
Los Angeles County
Santa Monica imposes a 17% Transient Occupancy Tax (TOT) on home-sharing rentals, effective March 2023. Hosts must also obtain a business license (Tax Rate Group III: $75 base on first $60,000, plus 0.3% above). Airbnb pays the City $2 per night booked under a settlement agreement.
View full Santa Monica rules →Key Facts Comparison
| Fact | Castaic | Santa Monica |
|---|---|---|
| TOT Rate | 12% of rent | 17% of room charges |
| Applies To | Stays of 30 days or less | - |
| Remittance | Monthly or quarterly | - |
| Late Penalty | 10% + 1.5%/month | - |
| Registration | $914 annual fee | - |
| Business License | - | $75 base + 0.3% over $60K |
| Airbnb Fee | - | $2/night to City |
| Code | - | SMMC Ch. 6.20, Ch. 6.08 |
Highlighted rows indicate differences between cities.
Castaic FAQ
What tax do I owe on short-term rentals in unincorporated LA County?
You must collect a 12% Transient Occupancy Tax from guests on all rent for stays of 30 days or less, and remit it to the LA County Treasurer and Tax Collector.
Does Airbnb collect the TOT for LA County?
Some platforms collect and remit TOT on behalf of hosts, but hosts remain responsible for ensuring the tax is properly paid. Check with the TTC for current platform agreements.
Santa Monica FAQ
What taxes do Santa Monica home-share hosts pay?
A 17% Transient Occupancy Tax on all room charges, plus a business license fee of $75 on the first $60,000 in gross receipts (0.3% on amounts above $60,000).
Does Airbnb collect TOT in Santa Monica?
Under the 2019 settlement, Airbnb pays the City $2 per night booked. Hosts should verify whether the full 17% TOT is being collected and remitted by their platform or if they need to file separately.
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