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Bellflower, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
9% of rent charged
Paid by
the transient guest
Collected by
the hotel operator
Remitted
quarterly to Tax Administrator
Late penalty
10%, then +10%, up to +20%

Summary

Bellflower, Los Angeles County taxes hotel occupancy at 9% of the rent charged, owed by the transient guest and collected by the hotel operator for remittance to the City Tax Administrator each quarter.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 9% of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator. (Prior code § 16-4.3) [1] Editor's note: The people of the City of Bellflower at an election conducted on Tuesday, April 12, 1988, voted to pass, approve and adopt Ordinance No. 673 pursuant to the facts outlined in Bellflower Resolution No. 87-126, a copy of which can be found on file in the office of the City Clerk.

Full Breakdown

BMC § 3.16.030 imposes a 9% transient occupancy tax on rent charged for any 'hotel' stay of 30 consecutive days or less: a broad definition covering any building with rooms rented for temporary lodging where the operator retains control of and access to the premises. The transient pays the tax to the operator at the time rent is paid; the operator collects and remits it quarterly to the City Tax Administrator (City Manager or designee) under BMC § 3.16.070. Comped rooms are taxed on 80% of the normal rate (§ 3.16.040). This occupancy tax is separate from the $10 per-unit residential rental business license tax under BMC § 5.08.200.

Violations & Fines

Late remittance draws a 10% penalty, plus another 10% if still unpaid after 30 days, up to 20% after a third demand notice, and 50% for fraud, plus interest at the judgment rate (BMC § 3.16.080).

Frequently Asked Questions

Who administers the tax?
The City Manager or a designee, acting as Tax Administrator (BMC §§ 3.16.020, 3.16.030).
Does it apply to complimentary rooms?
Yes: comped rooms are taxed on 80% of the normal rent, with narrow exemptions (BMC § 3.16.040).

Sources & Official References

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