Updated 2026-10-18
Hybrid hosts switch between nightly and monthly stays. In LA, whether a monthly stay is taxed depends less on how long the guest actually stays and more on what was in writing when they arrived.
The City taxes "transients": people who occupy a room for 30 consecutive calendar days or less. A portion of a day counts as a full day.
The compliance guide lists two ways a guest is not considered transient:
The guide is direct about this: without a written agreement at check-in, the guest is transient from day one. Even if they end up staying past 30 days, the first 30 days are taxed and only the days after that are exempt.
You also cannot wait until check-out and count the days. The guide answers that question with a plain no.
Its FAQ says the agreement can be in any written format, such as the City's Over 30 Days Stays Exemption Application form, a letter, an email or an advance payment. Elsewhere it says a qualifying agreement must be dated and signed by both parties. The safest reading is a dated agreement signed by both of you before or at check-in.
Any occupant other than an individual, such as a corporation or partnership, is considered transient regardless of how long the stay is. A 90-day corporate housing booking paid by a company is still subject to TOT under the guide.
Only if there was a qualifying written agreement at check-in or an advance payment for 31 or more days. Without one, the City taxes the first 30 days.
Not under the guide's FAQ: without a written agreement at check-in, the guest is transient from day one and the first 30 days remain taxable.
No. The guide says any occupant that is not an individual, such as a corporation or partnership, is transient regardless of stay length.
This guide summarizes City of Los Angeles publications as of the date above. It is general information, not tax or legal advice. Rules change; check the linked sources or ask the City and a CPA about your situation.
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