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Taxes›California›Orange County›Laguna Beach

Laguna Beach
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Laguna Beach
Major coastal STR market. Short-Term Lodging ordinance (Coastal Commission-approved Oct 2020): STL permit + Transient Occupancy Registration Certificate required. new STL permits largely limited outside residential zones. hosted/unhosted rules apply.
Find published guidance for your Laguna Beach address
Check published permit and tax guidance for Laguna Beach.

What you need to do in Laguna Beach

Checked against the source
  1. To do
    Meet the local rental conditions

    Major coastal STR market. Short-Term Lodging ordinance (Coastal Commission-approved Oct 2020): STL permit + Transient Occupancy Registration Certificate required. new STL permits largely limited outside residential zones. hosted/unhosted rules apply.

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

    The record does not state the fee or term. The licensing office lists both.

    Where to apply

  3. To do
    Collect and remit the 12% Laguna Beach 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 do
    File quarterly 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

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What to know.

Major coastal STR market. Short-Term Lodging ordinance (Coastal Commission-approved Oct 2020): STL permit + Transient Occupancy Registration Certificate required. new STL permits largely limited outside residential zones. hosted/unhosted rules apply. The published guide for Laguna Beach lists 12% local occupancy tax. A license or registration is required.

At a glance.

Local tax
12%
State tax
Local only
License
Required
Local filing
You collect and remit

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: 2%

2% Laguna Beach Tourism Marketing District (LBTMD) assessment on lodging incl STRs This separate charge is included in the estimate.

Tax details

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

Laguna Beach: Recorded exemptions

Per official City of Laguna Beach documents (2026-10-12): the city imposes a 12% transient occupancy tax (allocated to the General Fund, Capital Improvement Fund, and Measure LL Fund) plus a 2% Laguna Beach Tourism Marketing District assessment : a combined 14% charge on hotel/motel and short-term rental stays of 30 days or less (June 9, 2026 city council survey document, lagunabeachcity.primegov.com). Note: the council is considering a Nov 2026 ballot measure to raise the TOT from 12% to 14% (combined 16%) : as of 2026-10-12 it had not been approved.

Laguna Beach: Recorded effective date

2017-01-01

Laguna Beach: Recorded remittance instructions

remit to city Finance (TOT registration certificate)

Laguna Beach: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: lagunabeachcity.net: short term lodging

Platform tax collection guidance for Laguna Beach

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 12% local tax

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

  • File your tax returns

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

Sources & confidence

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

FigureValueSourceStatus
Laguna Beach occupancy tax12%
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.

Laguna Beach STR tax FAQ

Does Airbnb pay my Laguna Beach occupancy taxes?

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

Do I need a license to Airbnb in Laguna Beach?

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?

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