Pasadena imposes a 12.11% Transient Occupancy Tax on all STR bookings plus a Tourism Business Improvement District assessment of 4.89%. Quarterly reports are mandatory regardless of rental activity. Maximum rental period is 30 consecutive days. No explicit annual night cap, but primary residence requirement limits rental availability.
Under Pasadena's STR ordinance (PMC 17.50.296), all short-term rentals are subject to a 12.11% Transient Occupancy Tax (TOT) on taxable receipts. The TBID assessment is 3.89% in year one (effective July 1, 2023) and 4.89% in years two through ten (July 1, 2024 through June 30, 2033). Taxable receipts include nightly rents, weekly rents, standard cleaning fees, pet fees, internet charges, late check-out fees, extra person fees, and resort fees. Mandatory quarterly reports must be filed by April 20, July 20, October 20, and January 20 regardless of whether any rental activity occurred. Penalties and interest begin accruing on the 21st day after quarter end. While Pasadena does not impose an explicit annual night cap, the primary residence requirement (9 months per year occupancy) functionally limits Type 2 unhosted rentals to approximately 90 days per year.
Late quarterly reports incur penalties and interest beginning the 21st day after quarter end. TOT evasion subject to additional fines and permit revocation.
Pasadena, CA
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Pasadena, CA
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Pasadena, CA
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Pasadena, CA
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Pasadena, CA
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Pasadena, CA
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