Los Angeles County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- TOT Rate
- 12% of rent charged
- Covered Stay Length
- 30 consecutive calendar days or less
- Operator Registration Deadline
- 30 days after commencing business
- Remittance Period
- Monthly, due last day of month following calendar quarter
- Initial Late Penalty
- 10% of unpaid tax
- Continued Delinquency Penalty
- Additional 10% if unpaid beyond 30 days
Summary
Unincorporated LA County charges a 12% Transient Occupancy Tax on all hotel and short-term stays of 30 consecutive days or less, collected by the operator at the time rent is paid and remitted quarterly to the Tax Collector.
D."Hotel" means any structure in the unincorporated territory of the county, or any portion of any such structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. L."Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. [§4.72.040] For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county.
Full Breakdown
The county defines 'hotel' broadly to include inns, motels, tourist homes, lodging houses, rooming houses, apartment houses, dormitories, and mobile homes at fixed locations, meaning the TOT captures virtually all forms of transient lodging. Operators must register with the Tax Collector within 30 days of commencing business and receive a Transient Occupancy Registration Certificate that must be posted on-premises. The tax must be separately stated on guest receipts; operators hold it in trust for the county until remitted. Tax-exempt occupancies include federal and California state employees on official business, foreign diplomats under treaty, and emergency shelter referrals by county-affiliated agencies.
Violations & Fines
Late remittance triggers a 10% penalty on the unpaid tax; continued delinquency beyond 30 days adds a second 10% penalty. Fraudulent non-payment adds 25%. Interest accrues at 1.5% per month on unpaid amounts from the date the remittance first became delinquent.
Frequently Asked Questions
Who is responsible for collecting and paying the TOT?
Are government employees exempt from the 12% tax?
What happens if an operator does not register or remit?
Sources & Official References
Other rules in Los Angeles County
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