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

Section 6902 defines a HOTEL as any structure occupied by transients for lodging, and a TRANSIENT as anyone occupying space for less than 30 consecutive days. Section 6903 sets the tax at 8% of the rent charged, a debt owed by the transient that the operator must collect at the time rent is paid, in installments if the rent is paid that way. The Tax Administrator, defined in Section 6902(G) as the Director of Finance, oversees compliance rather than the County Sheriff, since Lakewood contracts with Los Angeles County only for police, fire, and similar field services, not tax administration.

Section 6906 requires every operator to register within 30 days of the ordinance's effective date or of opening, obtain a Transient Occupancy Registration Certificate, and post it conspicuously; the certificate does not itself authorize business operation or substitute for a zoning or other city permit. Section 6907 requires quarterly returns on or before the last day of the month following each calendar quarter, with the collected tax remitted at the same time and held in trust for the City until paid. Records must be kept three years under Section 6911, and refund claims must be filed within three years under Section 6912. The chapter was added by Ordinance 73-13 and amended by Ordinance 86-8 and Ordinance 2018-7, which extended coverage to home-share rentals.