Los Angeles County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT Rate
- 12% of rent charged
- Short-Stay Threshold
- 30 consecutive calendar days or less
- Covered Property Types
- Any structure including apartment houses and tourist homes
- Operator Registration
- Required within 30 days of commencing business
- Remittance Due
- Monthly; due last day of month following quarter
- Late Penalty
- 10% initial + 10% after 30 days + 1.5%/month interest
Summary
Short-term rentals of 30 days or less in unincorporated LA County are subject to the county's 12% Transient Occupancy Tax, which applies to any structure, including apartment houses and tourist homes, rented to transient guests.
D."Hotel" means any structure in the unincorporated territory of the county, or any portion of any such 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, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. L."Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. [§4.72.040] For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county.
Full Breakdown
The county's broad 'hotel' definition expressly includes apartment houses, tourist homes, lodging houses, and any structure designed for transient occupancy, meaning short-term rental platforms such as Airbnb and VRBO fall within its scope. The host (operator) must collect the 12% TOT from guests at the time rent is paid, separately state it on receipts, and remit it monthly to the Tax Collector. Operators must register with the Tax Collector within 30 days of commencing business. Stays that exceed 30 consecutive calendar days are not subject to the tax.
Violations & Fines
Failure to collect or remit triggers a 10% penalty; delinquency beyond 30 days adds another 10%. Interest accrues at 1.5% per month. Fraud adds a 25% penalty on top of these amounts. Criminal misdemeanor charges may apply for willful non-compliance.
Frequently Asked Questions
Does the county's hotel tax apply to home-sharing rentals like Airbnb?
If I rent my home for 31 nights, is the TOT owed?
Who pays the TOT: the host or the guest?
Sources & Official References
Other rules in Los Angeles County
How Los Angeles County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Los Angeles County to another location·View the California short-term rentals overview
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