Hawthorne, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient occupancy tax rate
- 12% of rent charged
- TOT return frequency
- Quarterly
- Late TOT penalty
- 10% + 10% after 30 days
- Fraud penalty
- 25% of tax due
- Interest on unpaid tax
- 0.5% per month
- Permit fee
- Nonrefundable, set by council resolution
Summary
Hawthorne short-term rental hosts must register for a transient occupancy tax certificate and collect a 12% TOT on top of the rent, remitted quarterly, plus pay a nonrefundable annual short-term rental permit fee.
Permittees must procure a transient occupancy tax registration certificate and both collect and remit, pursuant to Chapter 3.40, all transient occupancy taxes due. ... For the privilege of occupancy in any hotel, each transient is subject to a tax in the amount of twelve percent of the rent charged by the operator.
Full Breakdown
050 states "each transient is subject to a tax in the amount of twelve percent of the rent charged by the operator," paid by the guest to the host at the time rent is paid and held in trust for the city until remitted. 080 requires the operator to register with the tax administrator and post the resulting transient occupancy registration certificate in a conspicuous place. 090 requires a quarterly return and full remittance by the last day of the month following each calendar quarter.
100: a ten percent penalty for original delinquency, an additional ten percent if the remittance is still unpaid thirty days later, a twenty-five percent fraud penalty where nonpayment is determined to be fraudulent, and interest at one-half of one percent per month on the unpaid tax until paid. 020(C), alongside proof that business license taxes have been paid and TOT has been regularly collected and remitted.
Violations & Fines
Failing to collect or remit TOT triggers a ten percent penalty for original delinquency, a further ten percent after thirty days, a twenty-five percent fraud penalty where fraud is found, plus 0.5% monthly interest under Section 3.40.100; unremitted TOT is also grounds to deny renewal of the short-term rental permit under Section 17.74.020(C), and Section 3.40.160 makes TOT violations a misdemeanor.
Frequently Asked Questions
What is Hawthorne's transient occupancy tax rate for short-term rentals?
How often must a Hawthorne short-term rental host file TOT returns?
What happens if a host pays the transient occupancy tax late?
Sources & Official References
Other rules in Hawthorne
How Hawthorne compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Hawthorne to another location·View the California short-term rentals overview
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