LA Tourism Tax & TOT Calculator
Calculate the Transient Occupancy Tax (TOT) and Tourism Assessment for hotel stays and short-term rentals in the City of Los Angeles.
Formulas Used
Room Subtotal = Nightly Rate × Number of Nights
TOT (Hotel/Motel/STR) = Room Subtotal × 14%
TOT (Airport-Adjacent Hotel) = Room Subtotal × 16% (14% base + 2% airport surcharge)
LA Tourism BID Assessment = Room Subtotal × 1.5% (hotels in LATBID only)
California Tourism Assessment = Room Subtotal × 0.195%
Total Taxes = TOT + BID Assessment + CA Tourism Assessment
Grand Total = Room Subtotal + Total Taxes
Effective Tax Rate = Total Taxes ÷ Room Subtotal × 100
Assumptions & References
- TOT Rate — 14%: City of Los Angeles Municipal Code §21.7.2. Applies to all transient guests (stays ≤ 30 consecutive nights) in hotels, motels, and short-term rentals within city limits.
- Airport Surcharge — 2%: Additional TOT surcharge for hotels located within one mile of Los Angeles International Airport (LAX), per LAMC §21.7.2(b). Total TOT = 16%.
- STR TOT Collection: Platforms such as Airbnb and VRBO collect and remit TOT directly to the City of LA under Voluntary Collection Agreements (VCAs). Hosts must also register with the City's Home-Sharing Program.
- LA Tourism BID (LATBID) — 1.5%: Assessment levied on hotels with 30+ rooms located within the LATBID boundaries. Funds are used to promote LA tourism. Rate effective per the LATBID Management District Plan (renewed 2023).
- California Tourism Assessment — 0.195%: Collected by the California Travel and Tourism Commission (Visit California) under California Government Code §13995 et seq. Applies to lodging businesses with $1M+ in annual gross revenue.
- Exemption — Stays > 30 Nights: Guests who occupy a room for more than 30 consecutive days are exempt from TOT under LAMC §21.7.2.
- Rates current as of 2024. Always verify current rates with the LA Office of Finance (finance.lacity.gov) and the California Tourism Assessment Program.
- This calculator does not include optional resort fees, parking fees, or other ancillary charges, which may also be subject to TOT.