Los Angeles, CA
When deciding whether to become an Airbnb host, it's important for you to understand the laws in your city. As a platform and marketplace we do not provide legal advice, but we want to provide some useful links that may help you better understand laws and regulations in Los Angeles, CA. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, contact the Department of City Planning or other city agencies directly, or consult a local lawyer or tax professional.
- Business License. A business license is required for certain types of businesses in Los Angeles. Further information is available at this information page.
- Zoning Laws. The Los Angeles Municipal Code contains zoning rules that you should review. In particular, Article II, Section 12.30, defines terms such as “bed and breakfast,” “hotel,” and “boarding or rooming house,” which may be applicable to you.
- Taxes. The City of Los Angeles imposes a 14% transient occupancy tax on the listing price (including cleaning fees) for stays of 30 nights or less. Airbnb collects and remits the City transient occupancy tax. However, hosts are still required to file monthly returns to the Office of Finance, and should take a deduction for tax collected and remitted by Airbnb (and any other applicable platform). For more information about the City's transient occupancy tax, visit the City's FAQ page. In addition, Los Angeles County applies a transient occupancy tax on any unincorporated areas within the county, which applies to broad categories of transient use. “Transient use” is defined as a guest stays of 30 days or less. Airbnb currently does not collect the County transient occupancy tax. More information about the County transient occupancy tax is available at the County's FAQ page.
- Other Rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.
We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.