October 2024
DISCLAIMER: This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
In July 2019, Home-Sharing Ordinance entered into effect to regulate the short-term rental industry. Please also consult the Los Angeles Municipal Code (LAMC) as other provisions may apply to your hosting activity. Please visit the Home-Sharing requirements page on the Los Angeles website.
Applicable taxes
Your hosting activity may be subject to various taxes. Please note misterb&b registered with the City of Los Angeles to collect the Transient Occupancy Tax on your behalf. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
- Los Angeles County Transient Occupancy Tax. Please note the LA City TOT does not apply in unincorporated areas. In those areas, Los Angeles County applies TOT to transient use. misterb&b does not collect the County TOT : you remain responsible. More information about the County TOT on LA County’s website.
- Per night fee. You, as a Host, must pay a per-night fee ($3.10) for each night of Home-Sharing.
You remain liable for registering for, collecting and paying any other taxes that may be applicable to your hosting activity.
Home-Sharing definitions
Relevant definitions specific to STR regulations are provided by Section 12.22(A)(32)(b) of the LAMC and the Administrative Guidelines.
- Home-Sharing. It is the accessory use of your primary residence for providing Short-Term Rental, for no more than 120 days in a calendar year.
- Short-Term Rental (STR). A Rental Unit, rented in whole or in part, to any Person(s) for the transient use, of 30 consecutive days or less, of a Rental Unit rented in whole or in part by the Guest.
Please note that Hotels, motels, Transient Occupancy Residential Structures and Bed and Breakfasts, as well as rental units rented for no less than 31 consecutive days, are not STRs and therefore, do not constitute Home-Sharing.
Home-Sharing conditions
The Home-Sharing Ordinance provides rules and limitations for your STR activity (for booking less than 31 consecutive days).
- 120 rental days annual cap. According to Section 12.22(A)(32)(d)(3), Home-Sharing is limited to no more than 120 days in a calendar year. However, you may apply for an extension (see below Home-Sharing Extension).
- Zoning restrictions. According to Section 12.22(A)(32)(d)(5), Home-Sharing (short-term rentals) is not permitted in non-residential buildings, or in residential buildings subject to the City's Rent Stabilization Ordinance (RSO).
- Occupancy limits. According to Section 12.22(A)(32)(d)(11), no more than 2 overnight Guests (not including children) are allowed per habitable room, not including kitchens.
- Booking limits. According to Section 12.22(A)(32)(d)(7), only one Listing at the same property can be booked at a time. This means that you can still host multiple private rooms in your property, but can only accept one booking at a time. Two separate private rooms may not be booked during the same time period.
Home-Sharing registration
All Hosts in Los Angeles must register their Home-Sharing activity with the City.
- Online application. You can register through the Online Registration Portal. Before applying for Home-Sharing, you may visit this page (specially the Administration Guidelines) to check eligibility criteria and the list of documents to gather.
- Host being a tenant/renter. If you, as a Host, are the tenant of the property you operate as a STR, you must secure the written approval from your landlord to apply for Home-Sharing.
- Renewal. The Home-Sharing registration must be renewed annually. Renewal can be completed through the Online Registration Portal.
- Exemption claim. If you operate a Hotel, Motel, Transient occupancy residential structure or Bed and Breakfast, you are not required to register your activity under the Home-Sharing Ordinance. However, you need to claim a valid exemption on misterb&b (on the “Legal requirements and taxes” page from “Manage my listing”).
You must add your registration number to your misterb&b listing(s) (go to the “Local Requirements and Taxes” page, via “Edit my listing”). misterb&b may not allow Home-Sharing Hosts to book for less than 31 consecutive days in the absence of a valid registration number. Please note that multiple Listings at the same address must utilize the same Home-Sharing Registration Number.
Extended Home-Sharing
Home-Sharing is limited to 120 days per calendar year. However, you can apply for an extended home-sharing registration.
- Extended Home-Sharing criteria. To qualify for approval, you must have maintained a valid home-sharing registration for at least six months or have hosted for at least 60 days. You must also demonstrate that you did not have your registration revoked or suspended in the past, and that you did not have more than one citation issued within the prior three years. More details in the Administration Guidelines.
- Online application. The application for extension can be completed through the Online Registration Portal.
Mandatory information to Guests
- Information package to Guests. According to Section 12.22(A)(32)(e)(6), Hosts must give safety information to the Guests, including emergency exit routes on the property and emergency contact information.
- Guest’s Code of Conduct. According to Section 12.22(A)(32)(e)(8), Hosts must provide a Code of Conduct to Guests (about requirements to follow and behavioral, safety, security, and other matters). You can find the Code of Conduct here.
Maintaining compliance
Your hosting activity must respect all State and local regulations, including without limitations California Building Code.
- Nuisance. According Section 12.22(A)(32)(e)(1), a Host may be responsible for any nuisance violations (as described in LAMC Section 12.27.1(B) arising at the Host's Primary Residence during Home-Sharing activities.
- Booking records. According Section 12.22(A)(32)(e)(2), the Host shall keep and preserve (for a minimum period of three years) all records regarding each Home-Sharing stay.
- Fire and safety. According Section 12.22(A)(32)(e)(6), every Host shall provide and maintain working fire extinguishers, smoke detectors, and carbon monoxide detectors, in compliance with fire, life and safety codes.
- Third party rules. Check that no lease agreements, homeowners’ association bylaws, covenants, conditions & restrictions (CC&Rs) or other prohibit the use of your unit as a STR.
Data-sharing and privacy
misterb&b is required by law to save and share, on a periodic basis, information with the City of Los Angeles. By using misterb&b, you consent to the collection, retention, use and disclosure of your information to the City (in accordance with all legal obligations and processes).
The information shared are the following:
- For all STRs listings: the Listing ID, URL and registration number, the street number of the address, the number of nights the STR has been (i) rented in the calendar year, and (ii) booked for the remainder of the calendar year.
- For Listings claiming an exemption from Home-Sharing Ordinance: the Listing ID, URL and full street address, the Host ID and email address, and the exemption type (hotel/motel, bed & breakfast, or transient occupancy residential structure).
- For Listings dedicated to long-term stays (no less than 31 consecutive days): the Listing ID and URL, and the exemption type identifying the Listing as exclusively dedicated to long-term stays.