Los Angeles County Registration Rules Rules (2026) — What You Need to Know

Title 4, Chapter 4.62 of the LA County Code imposes a 12% Transient Occupancy Tax on all short-term rentals of 30 days or less in unincorporated areas. This tax applies to the total rental charge, including cleaning fees and other mandatory charges billed to the guest. It does not apply to county or state taxes collected on behalf of other agencies.

Hosts must register with the county's Treasurer and Tax Collector (TTC) within 30 days of their first rental booking. Once registered, they receive a TOT certificate number that must appear on all listings and correspondence. Monthly filing is mandatory, even in months where no rentals occurred — a zero-return must be submitted.

One critical distinction from many other jurisdictions: LA County requires hosts to collect and remit TOT directly. While platforms like Airbnb voluntarily collect occupancy taxes in many cities and counties across California, the arrangement with unincorporated LA County places the legal obligation squarely on the host. If a platform does collect and remit on your behalf, you should verify this with the TTC to avoid double-paying or failing to file.

Hosts must maintain detailed records of all rental transactions, including guest names, dates, amounts charged, and taxes collected, for a minimum of three years. The TTC may audit these records at any time to verify compliance.