Hawthorne, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged
- Transient defined as
- occupancy of 30 days or less
- Tax administrator
- city treasurer
- Return deadline
- last day of month after quarter
- Late penalty
- 10% initial, +10% after 30 days
- Fraud penalty
- 25% additional penalty
- Appeal window
- 15 days to city council
Summary
Hawthorne charges a 12% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less at a hotel, motel, or similar lodging. Operators collect the tax from guests and remit it quarterly to the city treasurer, who administers the program as tax administrator.
For the privilege of occupancy in any hotel, each transient is subject to a tax in the amount of twelve percent of the rent charged by the operator. The 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.
Full Breakdown
40 of the Hawthorne Municipal Code imposes the transient occupancy tax on any "transient," defined as a person occupying a room under a permit, license, or agreement for 30 consecutive calendar days or less, with partial days counted as full days. 050, the tax equals 12 percent of the rent charged by the operator, becomes a debt owed by the transient to the city, and must be paid to the operator when rent is paid (or in proportionate installments if rent is paid in installments).
020 to include hotels, inns, tourist homes, motels, studio and bachelor hotels, lodginghouses, roominghouses, apartment house dormitories, and even mobile homes or house trailers at a fixed location. 080; that certificate does not itself authorize business operation or excuse compliance with other permit requirements. 040. 090. 060 for occupancies beyond the city's taxing power, federal or state officers on official business paid by government voucher, and foreign government officers exempt by federal law or treaty, with exemption claims made under penalty of perjury at the time rent is collected.
Violations & Fines
Late remittance draws a 10 percent penalty under Section 3.40.100, plus a second 10 percent penalty if delinquency continues past 30 days, and a 25 percent penalty if the tax administrator finds fraud, along with 0.5 percent monthly interest on the unpaid tax. Operators who fail to register, file returns, or who file false or fraudulent returns are guilty of a misdemeanor under Section 3.40.160. Assessments determined by the tax administrator may be appealed to the city council within 15 days by filing a notice of appeal with the city clerk under Section 3.40.120.
Frequently Asked Questions
What is Hawthorne's transient occupancy tax rate?
Does the tax apply to short-term rentals in Hawthorne?
What happens if an operator remits the tax late?
Are any guests exempt from the occupancy tax?
Sources & Official References
Other rules in Hawthorne
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.