Hawthorne, CA Short-Term Rentals: Taxes & Fees (2026)

Short-term rental income in Hawthorne is subject to the city's Transient Occupancy Tax (TOT) under Chapter 3.40. The TOT applies to lodging of 30 days or less and is collected by the operator from each guest and remitted to the city's Finance Department. Hawthorne's TOT base rate is 12%, which has been in place since December 1, 2001 according to state and county tax records; operators should confirm the current effective rate and any additional assessments with the Finance Department before quoting a total to guests, as some third-party guides report an added tourism-marketing component that we could not confirm directly in the city code. Before collecting rent, a host must obtain a TOT registration certificate under Chapter 3.40. Separately, every operator needs a current business license under Chapter 5.02 and must pay business license taxes. The Short-Term Rental Permit itself carries a non-refundable application fee (and a renewal fee) established by resolution of the city council; the code states this fee cannot exceed the city's reasonable cost of administering Chapter 17.74, so the exact dollar amount is set by resolution rather than fixed in the code. California state law does not impose a state-level lodging tax, so the TOT is a purely local charge. Failure to remit collected TOT is treated as a serious compliance issue and is a stated ground for denying permit renewal.