In the City of Los Angeles, stays of 30 days or less are charged the Transient Occupancy Tax (TOT), currently 14%. Hosts must get a TOT Registration Certificate within 30 days of starting. Airbnb collects and sends the tax for bookings made through Airbnb, but hosts stay responsible for bookings taken anywhere else, including direct bookings.
The City of Los Angeles TOT rate for stays of 30 days or less.
A TOT Registration Certificate is required within 30 days of starting to host.
Since August 1, 2016, Airbnb collects and sends the tax on bookings made through Airbnb.
Bookings from your own site or any other platform are the host's to collect and file.
Every owner or operator in the City of Los Angeles who rents to guests staying 30 days or less, including short-term rentals of houses, condos and rooms. The City requires all of them to apply for the certificate, even when Airbnb collects the tax.
Only for bookings made on Airbnb. If guests also book you directly or on other sites, you collect and send the tax for those stays yourself.
For homes we manage, we take care of city registration and hotel tax on direct stays, so bookings from our own site are covered alongside Airbnb. You see every stay in your owner portal.
Yes. Other cities in Los Angeles County, and unincorporated areas, set their own rates and rules. Check with the city where the home is.
The City of Los Angeles Transient Occupancy Tax is currently 14% and applies to stays of 30 days or less.
Yes. The City requires every short-term rental owner or operator to get a TOT Registration Certificate within 30 days of starting.
The host. Airbnb's collection covers only bookings made through Airbnb, so direct and other-platform bookings are the host's responsibility.
Yes. For homes we manage, we handle city registration and hotel tax on direct stays.
Source: City of Los Angeles Office of Finance, Transient Occupancy Tax requirements, finance.lacity.gov. This is general information, not tax advice. Rates and rules change, so confirm with the Office of Finance or a tax professional.
Last reviewed October 2026.
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