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

Redondo Beach Municipal Code Chapter 8-2, the Uniform Transient Occupancy Tax Law, applies to every hotel: any structure or portion of one occupied by transients for dwelling, lodging, or sleeping purposes, including hotels, motels, inns, tourist homes, lodging houses, apartment houses, and mobile homes at a fixed location. A transient is anyone occupying a room for 30 consecutive calendar days or less; longer written agreements take the guest out of transient status. 03 imposes the tax at up to 12% of the rent charged, paid by the transient to the operator at the time rent is paid, or in installments if rent is paid that way.

The operator must state the tax separately from rent and may not advertise that the tax will be absorbed into the room rate. 04 exempts government officers on official business, portions of rent tied to food and beverage, and anyone the City lacks power to tax; claims must be made in writing under penalty of perjury at the time rent is collected. 04B gives a sliding partial exemption, from 15% up to 80%, to long term contract renters who block-book nine or more rooms for at least 12 continuous months, scaled to monthly room-night volume.

06 and post a Transient Occupancy Registration Certificate on the premises; the certificate does not substitute for any other required City permit. 07, or on a shorter cycle the Tax Collector sets, with all collected tax held in trust for the City until remitted. 11, and the Tax Collector may inspect them at any reasonable time. 10, and the Council's decision is final.