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🏠 Short-Term Rentals/Taxes & Fees

Taxes & Fees: Downey vs South Gate

How do taxes & fees rules compare between Downey, CA and South Gate, CA?

Downey and South Gate have similar restriction levels.

Downey, CA

Los Angeles County

Some Restrictions

Downey charges a Transient Occupancy Tax on stays under 30 days. Voters approved Measure D in November 2022 to increase the TOT rate to 13%. Hosts must collect and remit TOT quarterly to the Finance Department.

View full Downey rules →

South Gate, CA

Los Angeles County

Some Restrictions

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

FactDowneySouth Gate
TOT Rate13% (Measure D, Nov. 2022)-
Applies ToStays under 30 days-
RemittanceQuarterly to Finance Dept.-
Finance Dept(562) 904-7265-
Business LicenseAlso required-
Governing ordinance-South Gate Ordinance No. 2021-01-CC (STR operating standards)
TOT rate-10% on stays of less than 31 days
Business license-Required under SGMC Chapter 2.08 (Business License Tax)
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.

Downey FAQ

What is Downey's TOT rate for short-term rentals?

Downey's TOT rate is 13%, increased from 9% after voters approved Measure D in November 2022. It applies to all stays under 30 consecutive days.

How do I remit TOT in Downey?

Hosts must collect TOT from guests and remit it quarterly to the Downey Finance Department. Contact (562) 904-7265 for registration and remittance details.

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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