Short-term rental hosts in unincorporated LA County must collect and remit a 12% Transient Occupancy Tax (TOT) on all rent paid by transient guests. The TOT applies to stays of 30 consecutive days or less.
LA County Code Chapter 4.72 imposes a 12% Transient Occupancy Tax on rent charged by operators of hotels, motels, and short-term rentals in unincorporated areas. The tax applies to stays of 30 consecutive days or less. Hosts must collect the TOT from guests at the time of payment and remit it to the LA County Treasurer and Tax Collector on a monthly or quarterly basis. Online hosting platforms like Airbnb and Vrbo may collect and remit the TOT on behalf of hosts, but hosts remain ultimately responsible for compliance. The TOT Registration Certificate must be obtained before commencing rentals. Failure to collect or remit the TOT incurs interest and penalties. The annual STR registration fee of $914 is separate from the TOT.
Failure to collect TOT: 10% penalty on the amount due. Failure to remit on time: additional 10% penalty plus 1.5% monthly interest. Willful evasion may be prosecuted as a misdemeanor with fines up to $1,000.
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