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

5% of the rent charged for occupying any hotel, motel, inn, tourist home, rooming house, or similar lodging structure in Inglewood, per Section 9-56. The tax is a debt owed by the transient guest, collected by the hotel operator at the time rent is paid, or in proportionate installments if the rent itself is paid in installments; if an operator fails to collect it, the Tax Administrator may demand payment directly from the transient. Only three narrow exemptions exist under Section 9-57: occupancies the City lacks power to tax, federal or state officers or employees on official business, and foreign government officials exempt under federal law or treaty, each of which requires a signed exemption claim filed under penalty of perjury at the time rent is collected.

Operators must register each hotel with the Tax Administrator within thirty days of starting business and post the resulting Transient Occupancy Registration Certificate conspicuously on the premises (Section 9-59); the certificate does not itself authorize business operation and does not replace any other required City permit. Returns and full payment are due by the last day of the month following each calendar quarter, or on any shorter reporting period the Tax Administrator sets, and all collected tax is held in trust for the City until remitted (Section 9-60). Short-term rental hosts under Article 11 of this Chapter must also collect and remit this tax, per Section 8-141(5).