Los Angeles County
Frequently Asked Questions
Los Angeles County STR FAQ Site: https://ttc.lacounty.gov/str/
Los Angeles County TOT FAQ Site: https://ttc.lacounty.gov/tot/
Short Term Rentals (STR) FAQ
What is an STR?
Use of a Primary Residence, or portion thereof, for the purpose of providing temporary lodging for compensation for periods of thirty (30) consecutive Days or less, counting portions of Days as full Days.
Why was the STR Ordinance proposed?
In recent years, there has been a large increase in the number of STRs in the Unincorporated Areas of the County. The proliferation of unregulated STRs has the potential to impact affordable housing stock by reducing the overall available number of rental units available for long-term tenancy. Additionally, STRs have a tendency to negatively impact neighbor quality of life and erode neighborhood character. Complaints about loud parties, street parking impacts, and a general disregard for community hospitality are common. In very high fire severity zones, STR activity may pose public safety concerns when Guests are unfamiliar with the fire risks and evacuation routes. Therefore, the STR Ordinance is designed to strike a balance between the economic benefits of STRs and potential impacts to housing stock, quality of life for neighborhood residents, and public safety.
On what authority did the County and Department of Treasurer and Tax Collector (TTC) propose these regulations?
The California Constitution authorizes the County to make and enforce local ordinances that do not conflict with general laws. The powers of the County can only be exercised by the Board or through officers acting under the authority of the Board or authority conferred by law. The California Constitution allows a county or city to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations that do not conflict with the States own general laws.
Is the STR Ordinance currently in effect?
Yes. The Board approved the Ordinance. Effective October 7, 2024, STR Hosts with properties located within the Unincorporated Areas of the County (excluding Coastal Areas at this time) must register and pay the annual fee of $914.
If a Host has pre-existing bookings on a Hosting Platform, what happens to those bookings?
Effective October 7, 2024, all STRs must be in compliance with the requirements.
Was the Ordinance placed on the ballot to be voted on?
No. The Ordinance did not require voter approval pursuant to the authority vested in the County by the California Constitution. The Ordinance was presented to the Board for consideration at a public hearing, where all interested constituents shared their comments on the Ordinance.
Is it possible for the Ordinance to conflict with STR requirements of other jurisdictions?
No, it is not. The Counties Ordinance is applicable to STRs located in the Unincorporated areas of the County only. Regulations from other local jurisdictions do not apply to the County.
Are Hosts required to register their STR?
Yes. All Hosts who utilize their Primary Residence for STR activity are required to register with TTC.
Is a Host required to be the owner of the STR Property?
No. Renters or tenants of single-family homes, apartments, and condominiums may also use their Primary Residences as STRs as long as any applicable homeowners association, condominium, lease or rental agreement does not prohibit STR activity, and the unit is not otherwise prohibited from STR activity by the Ordinance (i.e., not an ADU or other accessory habitable structure, not subject to a rental cap increase under the Counties Rent Stabilization Ordinance, not income covenant restricted affordable housing, not Rent Restricted Housing). Tenants are required to provide written authorization signed by the property owner and notarized in order to register their Primary Residence for STR.
Can a Host have multiple STR listings for more than one residence on a Hosting Platform?
No. The Ordinance limits STR registration to a Host Primary Residence only, of which a Host can have only one. However, a Host is free to list their Primary Residence across multiple Hosting Platforms. Additionally, a Host may not rent their Primary Residence to more than one Guest at any given time.
Can a Host list Several rooms within the same Property for Separate Guest booking on a Hosting platform?
No. While a Host may list more than one room for STR Guest bookings in the residence, there can only be a single booking by a Guest for both rooms at the same time – such as a family requiring two bedrooms. The two bedrooms cannot be rented separately by two simultaneous Guest bookings.
If a Hosts Primary Residence is a duplex and the two units are attached, is the Host allowed to use the other unit for STR?
No. However, if the second unit is leased to a long-term tenant, the tenant may register the unit for STR bookings, if it is their Primary Residence, the tenant must provide the landlords notarized written consent to register the unit as an STR. If the second unit in a duplex is not leased to a long-term tenant, it cannot be registered because it would constitute a prohibited Vacation Rental under the Ordinance.
Is a Host allowed to rent out additional properties that are located outside of the Unincorporate Areas of the County?
Subject to any applicable municipal STR laws of the governing jurisdiction of that additional property, the Ordinance only applies to properties located within the Unincorporated Areas of the County.
Can a Host rent out a Vacation Rental on a Hosting Platform to a single Guest staying for more than thirty (30) consecutive Days?
Yes. The Ordinance only prohibits the registration of Vacation Rentals for STR activity. If a Host has a Vacation Rental in the Unincorporated Areas of the County and rents it exclusively to Guests for stays of more than thirty (30) consecutive Days, such rentals are long-term rentals and not subject to the Ordinance.
How much is the registration fee?
The annual STR registration fee is $914. The fee is an amount necessary to recover the costs for staffing and administration of the program.
Is there a 90-night limit on Un-Hosted stays?
A Host must reside on the property for a minimum of two hundred seventy- five (275) Days per calendar year either in the Primary Residence or in an ADU or in a detached residential unit. The Ordinance is accommodating those times when Hosts are on vacation, on leave for work, or other reasons when they may want to rent their residence for Un-Hosted stays. The Ordinance will allow Un-Hosted STR bookings for stays of thirty (30) consecutive nights or less for a maximum of 90 nights per calendar year. This ninety (90) nights per calendar year limit affords Hosts the opportunity to optimize the economic benefit of renting their Primary Residence for STRs when the Host is not at the residence, while maintaining the Counties goals of preserving long-term rental housing stock and minimizing the impacts on neighborhoods.
Is there a limit to the number of Guest allowed per stay?
Yes. The Ordinance has a Guest occupancy limit. STR Hosts may not allow more than 2 persons per bedroom, plus two, with a maximum occupancy of 12 persons in a Guest booking. There are no exceptions to the maximum occupancy, including properties with six (6) or more bedrooms. The Host and other permanent residents of the Primary Residence are not included in the Guest maximum occupancy.
For Hosted Stays, is the Host required to live in the same residence as the Guest?
No. For a Hosted Stay, the Host may reside in a portion of the Primary Residence or in an ADU or in a detached residential unit provided there are no more than two residential units located on the property and they are detached. A Host sleeping in an ADU or guest house on the property can qualify as a Hosted Stay.
Are month-to-month rentals or other long-term residential rentals affected by the STR Ordinance?
No. Only residential rentals for thirty (30) consecutive calendar Days or less constitute an STR governed by the Ordinance.
Can ADU and Junior ADUs be used for STR?
No. Pursuant to LACC Title 22 Zoning Code, Section 22.140.640, ADUs including Junior ADUs are prohibited for STR use. Recently, State and local laws have made it much easier to construct and/or permit ADUs to assist with the significant shortage in long-term rental housing both in the State and County. Therefore, the Ordinance prohibits the registration of ADUs as STRs.
What other use is allowed for the ADU if STR is prohibited?
Other than STR activity, the Ordinance does not otherwise regulate ADUs. Legally permitted ADUs can be utilized for personal use or long-term tenancy, subject to any other applicable laws. The Department of Regional Planning and Title 22 of LACC should be consulted on permitted uses for ADUs.
Are Hosts required to provide on-site parking?
Yes, if available. A Host that has on-site parking at their Primary Residence must make the on-site parking available to their STR Guests.
If on-site parking includes an area with a shared easement, are there additional requirements for the Host?
Yes. The Host must secure written consent from all easement holders.
Are Hosts required to send any notices to nearby properties?
Notice is required, but the Host is not required to send the notices. The TTC will mail notices to the owners of all neighbor properties adjacent and abutting, and if applicable, across a street or alleyway, of the exterior boundaries of the Hosts Primary Residence address noted on the Registration Certificate, within seven (7) Days of issuance thereof.
Are Vacation Rentals or Income Properties allowed for STR use?
No. The Ordinance restricts STRs to a Hosts Primary Residence only.
How does the Ordinance address fire safety and risk?
The Ordinance requires the Hosts to certify maintenance of fire extinguishers, smoke detectors, and carbon monoxide detectors and to post a notice in the unit containing emergency contact information for police, fire, and emergency services. Each Host must also provide an evacuation plan showing emergency exit routes and fire extinguisher locations. STRs in very high fire hazard severity zones also have additional restrictions related to smoking and open flames.
What types of units do not qualify for STR use?
1) Motor homes, cars, or other types of recreational vehicles. 2) Boats. 3) ADUs or any other type of habitable accessory structures. 4) Temporary or semi-permanent structures such as tents or yurts. 5) Units subject to a cap on rental increases pursuant to the Counties Rent Stabilization Ordinance. 6) Affordable housing units that are income covenant restricted. 7) Rent Restricted Primary Residences.
Can a Host use a property management company?
Yes. A Host may use a property management company to manage their STR. However, the Ordinance restricts STRs to Primary Residences only.
Who will be enforcing this Ordinance?
The TTC, in coordination with other County departments, will enforce this Ordinance.
How are Hosted and Un-Hosted Stays enforced?
The TTC is responsible for enforcement of the Ordinance. A third-party vendor will assist the TTC by monitoring online Hosting Platforms and tracking other kinds of relevant data that is available online. The TTC will then use this information to help enforce the Ordinance, such as tracking Hosted and Un-Hosted Stays.
Are STR units subject to County inspections? The TTC will not inspect residences unless local law enforcement, fire or health departments are called to a residence.
Is there an online database where a resident can check if an address has a valid registration with TTC?
An online database may be available in the future.
How are complaints handled?
The Host, or another individual designated by the Host, must be available at all times during an STR stay. Additionally, the TTC will set up a 24-hour telephonic complaint hotline and an online portal where complainants may submit documentary evidence (e.g., photos and videos). TTC staff will monitor complaints and coordinate with other County departments for investigations and enforcement.
What are the fines, fees, and penalties for STR violations?
Violators of the Ordinance may be subject to administrative fines and noncompliance fees pursuant to the proposed Ordinance and Chapter 1.25 of LACC. Fines vary, but may be up to $2,000 per violation per Day for more egregious violations. Repeat violators may also have their STR Registration Certificate suspended or revoked, thereby rendering such offenders ineligible from participating in STR activity. If there is an imminent threat to public peace, health, or safety, the TTC can immediately suspend or revoke the STR Registration Certificate for thirty (30) Days pending further investigation. If a STR is causing a nuisance and disrupting the surrounding neighborhood, TTC can impose a nuisance abatement lien against the property, where the Ordinance violations have occurred or continue to occur. Additionally, TTC can place a special assessment on the property tax bill for the cost of the nuisance abatement.
Does the Ordinance address “party house rentals”?
The Ordinance seeks to prevent “party house rentals” by limiting STRs to Primary Residences and prohibiting the registration of Vacation Rentals. For Hosted Stays, the Host resides on the property throughout the Guests occupancy (except for daytime and/or work hours), either: in a portion of the Primary Residence; or in an Accessory Dwelling Unit or in a detached Residential Unit provided there are no more than two Residential Units located on the property and they are detached. This decreases the likelihood of “party house” STRs.
The Ordinance specifically prohibits the advertisement of STRs for parties or events, including but not limited to open invite gatherings or parties advertised on social media, commercial events, commercial parties, commercial group gatherings, banquets, corporate events, or any event where an admission fee is charged. For Un-Hosted Stays, a minimum 2- night booking is required to deter “party house” rentals.
What are “Coastal Zones” and how does the Ordinance affect those areas?
Coastal Zones are located in portions of the Unincorporated Areas of the County Supervisorial Districts 2, 3, and 4. These are the Unincorporated area of Marina Del Rey, Santa Catalina Island, and part of the Santa Monica Mountains. The Coastal Zone is within the jurisdiction of the California Coastal Commission pursuant to the California Coastal Act. For the County Coastal Zone, the California Coastal Commission has approved Local Coastal Plans (LCPs) developed in conjunction with the County, which protects coastal resources and furthers the purposes of the Coastal Act.
Before the Ordinance can take effect in the Counts Coastal Zone, it must be approved by the California Coastal Commission and incorporated into each of the County LCPs. Therefore, the Ordinance is effective in all other parts of the Unincorporated Areas of the County before it is effective in said Coastal Zones. The anticipated effective date in the County Coastal Zone is no sooner than 1 to 2 years.
When the California Coastal Commission reviews and eventually approves the Ordinance, will the rules be the same or will they vary?
The Ordinance is consistent with some of the other local STR Ordinances approved by the California Coastal Commission. However, because every jurisdiction is different, it is unknown what the California Coastal Commission may recommend relevant to the County Ordinance.
Are there currently any STR restrictions in Coastal Areas? Does Title 22 ADU restriction apply to the Coastal Zones?
No. The Title 22 ADU regulations do not apply to the Coastal Zone. The LCPs will be amended and cover several policies, including STR and ADU prohibition.
Will the County enter into agreements with Hosting platforms to collect the Transient Occupancy Tax (TOT)?
No. Hosting Platforms must inform STR Hosts that it is the Host responsibility to collect and remit the TOT to the County. For additional information regarding TOT, please visit the TOT website at https://ttc.lacounty.gov/tot/.
Does the STR Ordinance give me the right to operate a STR?
No. If a rental or lease agreement, County contract, Title 22 of LACC (ADU prohibition), rental restriction, or homeowner association or condominium Conditions, Covenants and Restrictions prohibit STR activity, the Ordinance does not supersede such restriction or otherwise grant any right to engage in STR activity.
Where can I go if I have more questions?
The Business License Section of TTC is available to answer questions regarding the STR regulations. For general questions regarding the STR Ordinance or STR complaints, please email TTC at: STRental@ttc.lacounty.gov.
How do I determine if a STR is located in the Unincorporated Areas of the County?
Please visit https://appcenter.gis.lacounty.gov/districtlocator/ and enter the residence address.
Is the STR application fee refundable?
The application fee is forfeited if an application is abandoned, denied, or if an STR certificate is suspended or revoked. The application fee may be refunded if: 1. All or a portion of the fee payment was in excess, or it was a double payment. 2. An applicant withdraws an STR application and notifies the County in writing before an approval or denial of the application has been completed.
STR Unit Contact Information
If you have further questions or need additional assistance regarding STR, you may contact:
STR Unit
Phone: (213) 974-2011
E-mail: STRental@ttc.lacounty.gov
Business Hours: Monday-Friday, 8:00 a.m. to 5:00 p.m. PT
TOT FAQ
What is “Transient Occupancy Tax”?
“Transient Occupancy Tax,” or “TOT” is commonly known as a “hotel tax” or “bed tax” and is authorized under Title 4 of the Los Angeles County (County) Code (Code) Chapter 4.72-TOT. Under the Code, Hotel Operators, including property owners who use Online Hosting Platforms to rent lodging space, in unincorporated areas of the County are required to collect and remit a tax of 12% on Rent paid by Transient Guests.
What is the definition of “Hotel”?
“Hotel” is defined to be any structure in the unincorporated area of the County which is occupied, or intended for occupancy, by a transient guest. This includes a hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, single family residence or any portion thereof, public or private club, mobile home or house trailer, at a fixed location, or any similar type of structure. (Sec. 4.72.020 DDefinitions)
What is the definition of “Occupancy”?
“Occupancy” means taking possession of a room(s) for the purpose of dwelling, sleeping or lodging. (Sec. 4.72.020 E Definitions)
Who is an “Operator”?
An “Operator” is the proprietor of the Hotel, whether as the owner, lessee, sub-lessee, mortgagee in possession, licensee or any other capacity. When the Operator performs these functions through a managing agent, that agent is legally deemed an Operator with the same duties and liabilities as his or her principal. (Sec. 4.72.020 F Definitions)
Online Hosting Platforms use the term “Host” instead of “Operator,” however, this person has the same or similar role as an Operator under Chapter 4.72-TOT.
Who is a “Transient” Guest?
A “Transient” Guest is any person who exercises occupancy or is entitled to occupy Hotels by reason of concession, permit, right of access, license, or other agreement for a period of 30 consecutive calendar days or less. (4.72.020 L Definitions)
How do you define “Rent”?
“Rent” is the charge, whether received or not, for the occupancy of space in a Hotel, valued in money, whether collected in money, goods, labor or other services of monetary value for the full amount due. (Sec. 4.72.020 H Definitions)
What is an “Online Hosting Platform”?
An “Online Hosting Platform” is a web or application-based platform that facilitates rentals and payments for lodging spaces. Examples of Online Hosting Platforms include, but are not limited to, Airbnb, Flipkey, Onefinestay and VRBO.
Who is responsible for remitting TOT to the Treasurer and Tax Collector (TTC)?
Operators are responsible for remitting TOT to the TTC.
When should the Operator collect TOT?
Each Operator should collect the TOT at the same time the rent is due from each Transient Guest. (Sec. 4.72.080 Collection–Operator duties)
When collecting TOT, is there anything else I am required to do?
Yes. For compliance and recordkeeping purposes, the Operator should provide the Transient Guest a receipt for payment showing the amount of TOT separate from the amount of Rent charged. (Sec.4.72.080-Operator duties)
Does an Operator need to charge TOT if they rent a room for less than a full day (e.g., hourly room rates)?
Yes. For the purposes of TOT, any portion of a calendar day is considered a full day and is taxable. (Sec. 4.72.020 L Definitions)
If I own a mobile home, recreational vehicle, or house trailer, and rent it out, am I required to charge TOT?
If you rent a mobile home, recreational vehicle, or house trailer at a fixed location to a Transient Guest, it is subject to the TOT. (Sec. 4.72.020 D Definitions)
Do I need to collect and remit both County and city TOT?
No, you do not need to pay both County and city TOT. The County TOT applies only to properties located within the unincorporated areas of the County. Cities may have their own TOT ordinance and rates. If the property is not located in the unincorporated area of the County, you should consult with the Finance Office of the city in which your property is located. For information on determining the local government jurisdiction, please see instructions here.
When is payment of the TOT due from the Operator to the TTC?
Payment is due on or before the last day of the month for the prior month collection of TOT. (Sec. 4.72.130 Tax return required monthly)
If an Operator is writing a check, who does the Operator make it payable to?
Please make checks payable to the “Los Angeles County Treasurer and Tax Collector.”
Is there anything an Operator needs to include with their TOT payment?
Yes. Operators should include a completed and signed TOT Monthly Computation Form (Computation Form) with the associated payment. (Sec. 4.72.130 Tax return required monthly)
Where do Operator mail their TOT payment and Computation Form?
Operators should mail their TOT payment and Computation Form to:
Los Angeles County Treasurer and Tax Collector P.O. Box 30909 Los Angeles, CA 90030-0909
May Operator send TOT payments by a courier for overnight delivery?
Yes, but if the courier service does not deliver to a United States Postal Service Post Office Box, the Operator should send their TOT payment and Computation Form to:
Los Angeles County Treasurer and Tax Collector Transient Occupancy Tax Unit c/o Mailroom (Room 137B) 500 West Temple Street Los Angeles, CA 90012-2713
May Operators make payments by Automated Clearing House (ACH)?
Yes. The TTC allows Operators to pay by ACH. If you are an Operator and interested or need further information, please contact the Transient Occupancy Tax Unit at tot@ttc.lacounty.gov.
What if an Operator pays late, does not pay or does not provide sufficient payment?
Any Operator who fails to remit TOT within the time required shall pay a penalty of 10% of the amount of the unpaid TOT in addition to the amount of the TOT. (Sec. 4.72.160 Latepayment-Penalty)
If the payment remains delinquent 30 days after the date on which the TOT first became delinquent, the amount of the unpaid TOT is subject to a second penalty of 10%, in addition to the amount of the tax and the first 10% penalty. (Sec. 4.72.170 Late payment-Continued delinquency penalty)
In addition to the penalties imposed, delinquent TOT is subject to interest at the rate of 1.5% per month, or fraction thereof, on the amount of the unpaid tax, exclusive of penalties, from the date on which the TOT first became delinquent until paid. (Sec. 4.72.190 Late payment interest imposed)
Are there any exemptions from TOT?
Yes. Any Transient Guest who meets at least one of the criteria listed below is not subject to the TOT, if they complete and submit to the Operator a Transient Occupancy Tax Designated Exemptions Application Form. The Operator is required to keep the completed exemption form on file.
Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax.
Any federal or State of California officer or employee on official business.
Any officer or employee of a foreign government who is exempt by a provision of federal law or international treaty.
Emergency shelter referrals by County, County-affiliated, or State agencies, including, but not limited to, the Los Angeles County Department of Public Social Services, the Los Angeles County Department of Children and Family Services, the Los Angeles Homeless Services Authority, and the State Department of Corrections and Rehabilitation.
Any Red Cross, Amtrak, United States Postal Service, Federal Credit Union or Insurance Company employee on official government business.
Please note that persons who are employees of non-profit agencies [e.g., 501(c)(3) organizations and religious institutions] are not exempt from the TOT.
(Sec.4.72.060 Exemptions–Designated)
Is a person exempt from TOT if they stay longer than 30 days?
If a person plans to stay longer than thirty days, the first 30 days of their stay is exempt from the TOT if they complete and submit to the Operator the Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form, within the first 30 days of the person Occupancy.
If a person does not plan to stay longer than 30 days, but ends up staying longer than 30 and does not complete and submit to the Operator the Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form within the first 30 days, the first 30 days of their stay is subject to the TOT.
The Operator is required to keep the completed exemption form on file.
What are my responsibilities as an operator to document a TOT exemption?
If a Transient Guest meets the criteria for a TOT exemption, they are required to complete the applicable exemption form (Transient Occupancy Tax Designated Exemption Application Form and/or Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form) and submit it to the Operator. They should complete and submit the exemption form before the time the Operator collects the rent.
Operators should ensure that they have an exemption form for all exemptions listed on each Computation Form. Operators do not need to submit completed exemption forms to the TTC. However, Operators must keep completed forms on file for a minimum of three (3) years and make them available for inspection at the TTC request. (Sec.4.72.070–Claim requirements)
What are some of the general TOT recordkeeping and compliance requirements as it relates to inspections and audits?
Every Operator liable for collecting and remitting the TOT to the TTC is required to keep and preserve all records necessary to determine the amount of tax for which the Operator is responsible to collect and remit for a minimum of three (3) years. The TTC has the right to inspect the records maintained by the Operator at any reasonable time. (4.72.090 Recordkeeping requirements)
How can an Operator request a refund of the TOT they previously paid to the TTC?
An Operator can request a refund of TOT that has been overpaid, paid more than once, or erroneously or illegally collected or received. To do so, the Operator must complete and submit a Transient Occupancy Tax Refund Claim Form to the TTC within three (3) years of the overpayment, double payment, or erroneous collection of the TOT. (Sec.4.72.310 Refunds–Claim filing requirements)
If the TTC approves the refund, the Operator will be able to apply the refund as credit to subsequent TOT remittances to the TTC. The Operator will only receive a paid refund if it they can show that the Hotel is no longer operating. (Sec. 4.72.330 Refunds–Paid to Operator when)
How can a Transient Guest request a refund of the TOT they previously paid to the TTC? A Transient Guest may request a refund of the TOT that has been overpaid, paid the more than once, or erroneously or illegally collected or received by the Operator. However, the Transient Guest needs to first request the refund from the Operator.
If the Transient Guest is unsuccessful in obtaining the refund from the Operator, the Transient Guest may complete and submit a Transient Occupancy Tax Refund Claim Form to the TTC within three years of the overpayment, double payment, or erroneous collection of the TOT. The Transient Guest will also need to provide evidence that they were unable to obtain a refund from the Operator who collected and remitted the TOT. (Sec. 4.72.340 Refunds–Paid to guest when)
I purchased a hotel/motel recently, or I am soon to purchase a hotel/motel. How do I know if the former owner has an unpaid TOT liability to the TTC?
Effective January 1, 2005, Section 7283.5 of the California Revenue and Taxation Code was revised to permit the TTC to issue a Transient and Occupancy Tax Clearance Certificate to the new owner in connection with the purchase of a hotel/motel. If the new owner does not request the certificate, then the new owner inherits the previous owner TOT debt (unreported, under-reported, or unpaid). If the new owner requests the Certificate, but the TTC does not participate in the Certificate Program, then the new owner is not liable for any TOT obligations incurred prior to the purchase or transfer of the property.
I am an Operator, but I was not aware of the TOT requirements prior to commencing business. What do I do?
If your business engaged in rental activity in the unincorporated area of Los Angeles County to a Transient Guest who stayed 30 days or less, you are liable for past taxes. Not being aware of the TOT requirements does not relieve the Operator from the obligation to collect and remit TOT. Please complete and submit the TOT Registration Application, a TOT Monthly Computation Form for each month during which your business engaged in rental activity, and the associated payment to TTC.
I am a Short-Term Rental (STR) Operator; can an Online Hosting Platform handle TOT responsibilities on my behalf?
No. It is the Host responsibility to collect and remit the TOT to the TTC.
When was the STR Ordinance approved and when will it be effective?
The County Board of Supervisors adopted the STR Ordinance for the unincorporated areas of the County on April 9, 2024. All STR Hosts must be in compliance with the STR Ordinance by October 7, 2024.
For more information, please refer to the document available online here :https://ttc.lacounty.gov/wp-content/uploads/2024/03/STR-Terms-and-FAQ-Final-3.21.2024.pdf.
TOT Contact Information
TTC Transient Occupancy Tax Unit
Phone: (213) 893-7984
Email: tot@ttc.lacounty.gov
Business Hours: Monday-Friday, 8:00 a.m. to 4:00 p.m. PT
GovOS System FAQ
Can I pay by Credit Card/Debit Card?
Yes, Credit Card payments will be processed through the County online payment processor, Worldpay.
Can I pay by E-Check (ACH Debit)?
Yes, e-check payments will be processed through the County online payment processor, Worldpay.
I need to close my account. What do I do?
Account closure requests are processed by the local jurisdiction upon request from the account holder. The GovOS support team is not authorized to directly close your account.
To close your account, please contact Los Angeles County at STRental@ttc.lacounty.gov and tot@ttc.lacounty.gov. Please include both emails in your account closure request.
Please include the following in your email to the City:
If you would like to follow up on your closure request once it has been sent, please contact the County at STRental@ttc.lacounty.gov and tot@ttc.lacounty.govor 213-974-2011.
How do I amend a return?
Tax form amendment requests are processed by the local jurisdiction upon request from the account holder. The GovOS support team is not authorized to amend returns.
Please email Los Angeles County at tot@ttc.lacounty.gov requesting to file an amended return.
In the email please include:
If you would like to follow up on your amendment request, please contact the County at tot@ttc.lacounty.gov.
What types of assistance can GovOS provide to me?
GovOS Support can assist you with site navigation and technical questions. You can reach GovOS Support at blt.str.support@govos.com and by phone at (888) 751-1911.
Where are my tax forms? My Dashboard is empty.
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, the January period tax form will be available on your Dashboard under “Activity” on February 1. If you do not have the expected tax forms, please contact Los Angeles County at tot@ttc.lacounty.gov.
Can I manage multiple properties with one login?
Yes! To add additional property accounts to your login, click "Manage Accounts" on your Dashboard. On the Manage Accounts page, click the “Add a Business” button. On the pop-up select the option to connect to an existing account. Enter the account number and activation code. After you enter the number and code click "Look Up Account". Choose a role for yourself (owner, employee, etc), then click "Connect to Business".
If you need the account number and activation code to connect to an existing account, please email blt.str.support@govos.com. In your email request, please include the following information: owner name, property address, and mailing address. Once we have located your account, we will respond to the email with the requested information.
Can a property have more than one user?
Yes! Each property can have an unlimited number of users. Each user is require to provide the 6-digit Account Number and Activation Code to be authorized to connect to an existing record.
I did not receive or I misplaced the letter with my activation code. What do I do?
Contact GovOS support at blt.str.support@govos.com or (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on business accounts, you will need written (e-mail) permission from a registered owner or officer of the business for us to provide you with a new activation code.
Can I file a Zero File tax return through GovOS?
To file a zero-file tax form, select your tax form from your Dashboard under Activity. Then, complete the required information on the remittance, including Gross Rents and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File return.
Can I schedule a payment in GovOS?
For your security, GovOS does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
How do I change the User on a Property?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://lacountystr.munirevs.com/). They will click on the "Sign Up" link. They will also need the 6 Digit Account number and Activation Code for the business.
I forgot my password. What do I do?
From the Log In page, click the “Forgot Password” link and enter your email address. Navigate to your email and open the email from GovOS for your forgotten password. Click the link in the email to reset your password. Choose a new password and be sure to update any autofill or password keepers you have. Then, you can sign in with your new password.
Do I have to login to GovOS to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed on your Dashboard under the “Activity” section.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction (Los Angeles County) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
