Updated 2026-10-18
If you rent a room or home in the City of Los Angeles for 30 days or less, the City's Transient Occupancy Tax (TOT) applies. Here is what the Office of Finance's own compliance guide says, in plain terms.
The City of LA taxes transient guests at 14% of the room rent charged. The guide's own example: $500 of rent means $70 of TOT.
A "transient" is anyone who occupies the room for 30 consecutive calendar days or less, and part of a day counts as a full day.
Charges that are bundled into the stay or are not optional count as rent and are taxable. The guide names cleaning fees, utility charges and other surcharges.
TOT is due monthly, on or before the 25th of the month after the stays. Stays in March are due by April 25. If the 25th falls on a weekend or holiday, it is due the next business day.
Since August 1, 2016, Airbnb has collected and remitted LA TOT for bookings made through Airbnb. The guide is explicit that Airbnb only covers transactions processed through its own service; it does not collect for bookings made anywhere else.
The guide also says Vrbo (HomeAway) has a TOT withholding agreement with the City.
That means any stay booked directly with you, or through a platform without an agreement, is yours to collect and remit.
One section of the compliance guide says a host who lists exclusively on a platform with a City withholding agreement, such as Airbnb or Vrbo, does not need to register. The guide's FAQ says hosts whose platform already deducts TOT still need to register and can report zero if all their rent comes through that one marketplace. The Office of Finance's requirements page says all property owners doing this activity must apply for the TOT certificate.
Those statements conflict, and we have not seen the City resolve it. If you take any direct or off-platform bookings, the guide is consistent that you must register and remit. If you are platform-only, ask the Office of Finance before relying on either reading.
The City of LA's Transient Occupancy Tax is 14% of rent for stays of 30 days or less. For bookings made through Airbnb, Airbnb has collected and remitted it since August 1, 2016.
Yes, when it is mandatory. The Office of Finance treats non-optional charges such as cleaning fees as room rent.
Monthly, on or before the 25th of the following month, or the next business day if the 25th is a weekend or holiday.
Yes. Airbnb only collects TOT on bookings processed through Airbnb, so direct bookings are the host's to collect and remit.
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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