Long Beach, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Base TOT rate
- 6% (LBMC § 3.64.030)
- General purpose TOT add-on
- 7% (LBMC § 3.64.035)
- Combined guest tax rate
- 13% of rent
- STR collection duty
- Operator, or operator + platform jointly
- Registration fees
- Set by City Council resolution, § 5.77.100
Summary
Every Long Beach short-term rental guest pays a combined 13% transient occupancy tax, 6% under § 3.64.030 plus a separate 7% general purpose tax under § 3.64.035, and § 5.77.060(E) makes the operator, the hosting platform, or both jointly responsible for collecting and remitting it depending on who takes payment.
E. Transient Occupancy Taxes shall be collected on all Short-Term Rentals. If a Hosting Platform does not collect payment for the rental, operators are solely responsible for the collection of all applicable TOT and remittance of the collected tax to the City in accordance with Chapter 3.64 (Transient Occupancy Tax). If a Hosting Platform does collect payment for the rentals, then it and the operator shall both have legal responsibility for the collection and remittance of the TOT. ... 3.64.030 - Imposed. Every transient shall pay a tax of six percent (6%) of the rent for his or her occupancy of a guestroom and the tax shall be collected by the operator from such transient at the time and in the manner provided in this Chapter. ... 3.64.035 - General Purpose Tax imposed. In addition to the tax imposed by Section 3.64.030, every transient shall pay a tax of seven percent (7%) of the rent for his or her occupancy of a guestroom, and the tax shall be collected and accounted for separately from the tax imposed by Section 3.64.030 by the operator from such transient at the time and in the manner provided in this Chapter.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 52 Update 1 | City Charter: Supplement 5).
Full Breakdown
64. 035 layers on a separate 7% general purpose tax, collected and accounted for apart from the first, with revenue going to the City's general fund: a combined 13% on the rent charged to any transient staying 30 days or fewer without a qualifying long-term written agreement. 060(E) states that TOT must be collected on all short-term rentals, and assigns responsibility based on who handles payment. 64. If the platform does collect payment, the statute makes the platform and the operator jointly and separately liable for collection and remittance. 64 separately provides for refunds, credit-card remittance procedures, tax clearance certificates on sale of a hotel property, and delinquency penalties for late TOT payment.
Violations & Fines
Failure to collect or remit TOT triggers a notice of tax determination and, if unresolved, a delinquency penalty under § 3.64.120 plus interest, with the business license section empowered to pursue collection and lien enforcement under § 3.64.130. Under Chapter 5.77's enforcement scheme, an operator or platform found liable for unpaid TOT in a City enforcement action must remit all unpaid tax and illegally obtained rental revenue and reimburse the City's investigative costs (§ 5.77.090(J)).
Frequently Asked Questions
What is the total transient occupancy tax on a Long Beach short-term rental?
Who has to collect the tax, the host or the booking platform?
Does Long Beach charge a separate STR registration fee on top of the tax?
What happens if TOT isn't remitted on time?
Sources & Official References
Other rules in Long Beach
How Long Beach compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Long Beach to another location·View the California short-term rentals overview
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