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Taxes›California›Los Angeles County›Downey

Downey
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Downey, California. Check the current requirements for your exact address.

What you need to do in Downey

Checked against the source
  1. No action
    Short-term rentals are allowed in Downey

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Downey short-term rental license or registration

    Transient occupancy tax registration certificate required for taxable transient lodging.

  3. To do
    Collect and remit the 9% Downey occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

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What to know.

The published guide for Downey lists 9% local occupancy tax. A license or registration is required.

At a glance.

Local tax
9%
State tax
Local only
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Downey: Recorded exemptions

No tax on: (a) any person/occupancy beyond the city's power to tax; (b) any federal officer or employee on official business; (c) any foreign government officer/employee exempt by federal law or international treaty. Exemption requires a claim at the time room rental is collected, under penalty of perjury, on a Tax Administrator-prescribed form. Note: Downey defines 'transient' as 90 consecutive days or less (permanent resident = 90+ days) (Downey Municipal Code Ch. 1A 'Uniform Transient Occupancy Tax of the City of Downey'; tax imposed at 9%, matching file rate 900).

Downey: Recorded penalties and interest

Per Downey Municipal Code Ch. 1A: (a) 10% penalty for original delinquency; (b) an additional 10% if still unpaid 30 days after first delinquency; (c) 25% penalty if nonpayment is due to fraud; (d) interest of 0.5% per month (or fraction) on the tax, exclusive of penalties, from delinquency until paid. Returns are quarterly.

Source for these notes: ecode360.com

Platform tax collection guidance for Downey

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 9% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

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

FigureValueSourceStatus
Downey occupancy tax9%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Downey STR tax FAQ

Does Airbnb pay my Downey occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Downey?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.