LAMC Article 1.7 (Section 21.7) imposes a 14 percent Transient Occupancy Tax on rooms rented for fewer than 31 days in Los Angeles, including hotels, motels, and home-share platforms that have collection agreements with the Office of Finance.
Under LAMC Section 21.7.3, every transient (under 31 days) pays 14 percent of rent on hotel, motel, inn, and short-term-rental stays inside the City of Los Angeles. The total is typically described as 12 percent base TOT, a 1.5 percent Tourism Marketing District (LATCM) assessment, and a roughly 0.5 percent Tourism Business Improvement District levy. Operators register with the Office of Finance, collect tax at check-out, and remit monthly. Airbnb, Vrbo, and Booking remit on hosts' behalf under voluntary collection agreements. Revenues fund the General Fund plus tourism marketing through Los Angeles Tourism and Convention Board.
Operators who fail to register, collect, or remit owe back tax, 10 percent late penalty per LAMC Section 21.7.6, monthly interest, and may face misdemeanor prosecution and license revocation.
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See how Los Angeles's transient occupancy tax rules stack up against other locations.
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