Gardena, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 11% of rent charged
- Covered stays
- 30 consecutive days or less
- Enforcing office
- City Tax Administrator (License Collector)
- Registration deadline
- Within 30 days of opening
- Filing frequency
- Quarterly, by month-end after quarter
- Late penalty
- 10% original, +10% after 30 days
- Interest rate
- 0.5% per month on unpaid tax
Summary
The City of Gardena taxes every hotel, motel or short-term lodging stay of 30 consecutive days or less at 11 percent of the rent charged, collected by the operator under Gardena Municipal Code Section 3.16.050. The tax administrator, the city's license collector, oversees registration and quarterly remittance. Because "hotel" covers any structure held out for transient occupancy, Airbnb and VRBO hosts owe the same 11 percent.
A. For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of eleven percent (11%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the city, which shall be 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 such tax to be paid directly to the tax administrator. ... ... A. Original Delinquency. Any operator who fails to remit any tax imposed by the provisions of this chapter within the time required shall pay a penalty in the amount of ten percent of the tax in addition to the amount of the tax.
Full Breakdown
Under Chapter 3.16 of the Gardena Municipal Code, "hotel" is defined broadly to include any structure or portion of a structure occupied by transients for dwelling, lodging or sleeping, covering traditional hotels and motels as well as apartment houses, mobile homes at a fixed location and similar short-term lodging (Section 3.16.020). A "transient" is anyone occupying space for 30 consecutive calendar days or less unless a written agreement made before check-in sets a longer stay. Operators must collect the 11 percent tax at the time rent is paid, state it separately from the room rate, and may never advertise that the tax is absorbed into the rate (Section 3.16.070).
New operators must register with the tax administrator within 30 days of opening and post a Transient Occupancy Registration Certificate on the premises (Section 3.16.080). Returns and full payment are due on or before the last day of the month following each calendar quarter (Section 3.16.090), and records supporting the tax collected must be kept for four years (Section 3.16.120). Limited exemptions exist for occupants the city has no power to tax and for federal, state or foreign-government officials on official business, claimed under penalty of perjury at the time rent is collected (Section 3.16.060).
Operators or transients who overpay may seek a refund under the claims procedure in Chapter 3.24, though a transient can claim a refund only after showing the operator would not refund the amount (Section 3.16.130). Unpaid tax becomes a debt the city can sue to collect (Section 3.16.140), and no court injunction may block collection while an assessment is contested (Section 3.16.145).
Violations & Fines
Late remittance draws a 10 percent penalty on the unpaid tax, plus another 10 percent if the delinquency continues more than 30 days, and the tax administrator may add a 25 percent fraud penalty on top of both delinquency penalties (Section 3.16.100). Unpaid tax also accrues interest at 0.5 percent per month until paid. An operator who ignores reporting duties faces the tax administrator's own estimate and assessment, appealable within 10 days, after which the amount becomes final and immediately payable (Section 3.16.110).
Frequently Asked Questions
Does Gardena's transient occupancy tax apply to Airbnb and other short-term rentals?
What happens if a Gardena hotel operator pays the occupancy tax late?
How long must a Gardena hotel keep occupancy tax records?
Sources & Official References
Other rules in Gardena
California rules heatmap·Compare Gardena to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.