Los Angeles, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current TOT rate
- 14%
- Applies to stays of
- 30 consecutive days or less
- STRs and home-sharing included
- Yes: explicitly in the 'Hotel' definition
- Monthly filing deadline
- 25th of each month
- Registration required
- Transient Occupancy Registration Certificate
- Current rate effective
- August 1, 1993 (Ord. No. 168,850)
Summary
Los Angeles imposes a 14% Transient Occupancy Tax on any transient staying 30 consecutive days or less at a hotel, motel, inn, short-term rental, or home-sharing unit.
SEC. 21.7.2. DEFINITIONS.
(b) Hotel. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, Short-Term Rental as defined in Section 12.22 A.31. of this Code, Home-Sharing as defined in Section 12.03 of this Code, motel, studio, hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or other similar structure or portion thereof... (Amended by Ord. No. 185,931, Eff. 7/1/19.)
SEC. 21.7.3. TAX IMPOSED. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of...at the rate of fourteen percent (14%) thereafter. (Amended by Ord. No. 168,850, Eff. 8/1/93.)
Full Breakdown
The TOT rate was set at 14% effective August 1, 1993. The definition of 'Hotel' under LAMC § 21.7.2(b) expressly includes Short-Term Rentals as defined in LAMC § 12.22 A.31 and Home-Sharing as defined in § 12.03, meaning Airbnb-style rentals are subject to the same 14% rate. Online booking platforms qualify as secondary operators and are jointly liable for collecting and remitting the tax. Operators must register with the Director of Finance and obtain a Transient Occupancy Registration Certificate, and must file statements with full remittance by the 25th of each month. Federal and state employees on official business, foreign diplomats, and occupants paying $2/day or less are exempt.
Violations & Fines
Taxes collected but not remitted by the 25th of each month are delinquent. Interest and penalties accrue per LAMC § 21.05. The Director of Finance may impose additional penalties for fraud or negligence.
Frequently Asked Questions
Does the 14% TOT apply to Airbnb and other short-term rentals in Los Angeles?
What is the Los Angeles Transient Occupancy Tax rate?
Are stays longer than 30 days exempt from TOT?
Sources & Official References
Other rules in Los Angeles
California rules heatmap·Compare Los Angeles 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.