Santa Monica imposes a 17% Transient Occupancy Tax (TOT) on home-sharing rentals, effective March 2023. Hosts must also obtain a business license (Tax Rate Group III: $75 base on first $60,000, plus 0.3% above). Airbnb pays the City $2 per night booked under a settlement agreement.
Santa Monica's Transient Occupancy Tax (TOT) for home-sharing and transient lodging is 17% of the total amount paid for room rental, effective March 1, 2023. This is among the highest TOT rates in Los Angeles County. Hosts must collect TOT from guests and remit it monthly to the City Finance Department using the TOT assessment return form. Home-sharing is classified as a service under Tax Rate Group III for business license purposes. The annual business license tax is $75 on the first $60,000 of gross receipts, with an additional 0.3% assessed on every $1,000 above $60,000. Under the 2019 City-Airbnb settlement, Airbnb collects and pays the City $2 per night booked at any Santa Monica listing, in addition to the TOT. Other platforms may handle TOT collection differently — hosts should verify whether their platform remits on their behalf or if they must file directly. TOT forms are available from the Finance Department.
Failure to collect or remit TOT results in penalties and interest. Delinquent operators face tax liens and potential revocation of their home-sharing license. Criminal tax evasion charges are possible for willful non-compliance.
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