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Taxes›California›Los Angeles County

Los Angeles County
short-term rental taxes.

Tax and permit requirements for Los Angeles County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Los Angeles County

From the linked source
  1. To do
    Meet the local rental conditions

    STR registration $914/yr (primary residence; 90-day unhosted cap) + TOT cert.

  2. To do
    Get the Los Angeles County short-term rental license or registration

    Fee: STR registration $914/yr (primary residence.

  3. To confirm
    Find out who collects the 12% Los Angeles County occupancy tax

    Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns

    The record does not state the due day; the tax office's calendar has it.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Los Angeles County return is due

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Los Angeles County. STR registration $914/yr (primary residence; 90-day unhosted cap) + TOT cert.

Check the recorded local source

What to know.

The record for Los Angeles County lists a 12% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax
12%
State tax
Local only
Highest recorded city rate
17%
Cities tracked
88

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Los Angeles County: Recorded remittance instructions

County TTC

Los Angeles County: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: ttc.lacounty.gov: tot

How county vs. city works here

  • The recorded county rate is 12%

    The occupancy-tax rate for Los Angeles County is 12%. Use your address to find the applicable jurisdiction. Platform collection is not available; check with your booking channel and the tax authority.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Los Angeles County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Los Angeles County occupancy tax12%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Los Angeles County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Los Angeles County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Los Angeles County include Acton, Agua Dulce, Alondra Park, Altadena, Avocado Heights, Castaic, Charter Oak, Citrus, Del Aire, Desert View Highlands, East Los Angeles, East Pasadena, and 42 more. An address in one of them is outside city limits, so Los Angeles County rules apply. These are Census-designated places, not separate tax authorities.