Long Beach Transient Occupancy Tax: What Every Vacation Rental Owner Needs to Know
A complete breakdown of Long Beach's 13% TOT — who pays, how to file, platform differences, penalties, exemptions, and what new state legislation means for short-term rental owners.
The Transient Occupancy Tax, commonly called TOT, is a tax that the City of Long Beach requires guests to pay when they rent a room or property for 30 days or fewer. It functions like a hotel tax. The guest pays it, but the host is responsible for collecting it and sending it to the city.
As someone who manages multiple vacation rentals in Long Beach, I can tell you that TOT compliance is one of the first things new owners underestimate. It is not complicated once you understand the rules, but falling behind even by a month can get expensive fast. — Suzanne Dondanville, Founder of Simply Home Management
What Is the Current TOT Rate?
The current TOT rate in Long Beach is 13 percent of the gross room rental fees charged to the guest. This rate has been in effect since July 1, 2020, as outlined on the City of Long Beach Transient Occupancy Tax page.
Of that 13 percent, 7 percent goes to the city's General Fund and 6 percent is directed to the Special Advertising and Promotion Fund, which supports local tourism marketing through the Long Beach Convention and Visitors Bureau.
For example, if your nightly rate is $200 and a guest books a three-night stay, the gross rental is $600. The TOT owed on that booking is $78.
Who Is Responsible for Collecting TOT?
The guest pays the tax, but the host is legally responsible for collecting it and remitting it to the city. This applies whether you list on Airbnb, Vrbo, a direct booking site, or any other platform.
The city holds the host accountable. If a guest refuses to pay, the host still owes the tax to Long Beach.
I have worked with owners who assumed their platform was handling everything and were surprised to learn they had months of unfiled returns. The city does not distinguish between intentional non-compliance and an honest mistake — the penalties are the same. That is why we build TOT tracking into our onboarding process for every property we manage. —
Suzanne is the founder of Simply Home Management and a hands-on vacation rental operator in Long Beach. She manages every property in her portfolio directly — from guest communication and compliance to interior styling and revenue strategy.
This is one of the most common areas of confusion for Long Beach hosts, and getting it wrong is one of the fastest ways to fall behind on compliance.
Airbnb
Airbnb has a voluntary collection agreement with the City of Long Beach. This means Airbnb automatically collects TOT from the guest at the time of booking and remits it directly to the city on behalf of registered short-term rental operators. You can read more about how Airbnb handles occupancy taxes on the Airbnb Help Center.
If all of your bookings come through Airbnb, the platform handles the collection and payment for you. However, you are still required to file a monthly TOT report with the city, even if the amount you owe is zero.
Vrbo and Other Platforms
Vrbo does not have the same collection agreement with Long Beach that Airbnb does. For bookings made through Vrbo or any other platform without a voluntary agreement, you are personally responsible for collecting the 13 percent TOT from the guest and remitting it to the city yourself. Vrbo maintains a list of jurisdictions where it collects taxes on the Vrbo lodging tax page, which you should check periodically as agreements can change.
Direct Bookings
If you accept bookings through your own website, by phone, or through any channel outside of a major platform, you must collect and remit TOT directly. There is no intermediary handling it for you.
The Key Takeaway
Regardless of how a booking is made, you must report TOT from all platforms and all booking sources to the city every month.
The platform question is the one I get asked about most. Owners listing on both Airbnb and Vrbo often assume the rules are the same for both. They are not. We track every booking source separately to make sure nothing slips through, and I would recommend any owner doing this themselves to set up a simple spreadsheet that logs the platform, dates, gross rental, and TOT collected for each reservation. — Suzanne
How to Register and File
Before you can legally operate a short-term rental and collect TOT in Long Beach, you need to complete the city's registration process.
Step 1: Register Your Short-Term Rental
Apply through the City of Long Beach Development Services department. The initial application fee is $500, and registration is valid for one year. Renewal costs the same and should be submitted 30 days before your registration expires.
Once registered, the city will provide access to the Host Compliance remittance portal where you can file and pay TOT online. You will need your city-issued registration number to access the system.
Step 3: File Monthly Returns
TOT is due by the 10th of the month following the rental activity. For example, TOT collected on bookings in March must be filed and paid by April 10th.
You must file every month, even months with no rental activity. A zero-dollar return is still required.
Step 4: Display Your Registration Number
Your city-issued STR registration number must appear on every listing and advertisement for your property. This includes Airbnb, Vrbo, your own website, and any social media promotion.
The registration and renewal process is straightforward, but the timing catches people off guard. Your renewal is due 30 days before expiration, not on the expiration date. I set calendar reminders 60 days out for every property we manage so there is never a gap in registration. A lapsed registration can trigger enforcement action even if you are current on your TOT payments. — Suzanne
Deadlines and Penalties
Long Beach enforces TOT compliance seriously. Missing deadlines or failing to file will cost you.
Due date: The 10th of the month following the rental period
First month late: 25 percent penalty on the amount owed
Second month late: 50 percent penalty on the amount owed
Continued non-payment: Unpaid TOT penalties can be added directly to your property tax bill
Operating without registration: Can result in your listings being removed from platforms and additional city enforcement action
These penalties stack quickly. On a $500 TOT balance, being two months late turns that into $750 before interest.
I have seen owners accumulate thousands in avoidable penalties simply because they did not realize that a zero-dollar filing was still required in months without bookings. The city expects a return every single month. Setting a recurring reminder for the first of the month gives you enough time to prepare and file before the 10th. — Suzanne
Exemptions
Not every stay is subject to TOT. The following exemptions apply in Long Beach, as detailed on the city's TOT page.
Stays of 31 or more consecutive days: A guest who books for 31 nights or longer is classified as a permanent lodger and is exempt from TOT
Federal and state government officers: Employees traveling on official government business are exempt
Red Cross employees: Exempt when traveling for official duties
U.S. Postal Service employees: Exempt when on official assignment
Insurance company representatives: Exempt when conducting official business
To claim an exemption, the guest must complete a TOT Exemption Certificate and provide acceptable documentation. The host should retain this certificate in their records.
Primary Residence vs. Non-Primary Residence Rules
Long Beach distinguishes between two types of short-term rental registrations, and the type affects how you can operate. Full details are available in the city's STR FAQ document.
Primary Residence
The property must be on the same parcel as your primary home, where you live at least 275 days per year. Hosted stays (you are present during the guest's visit) are unlimited. Unhosted stays (guest stays alone) are capped at 90 days per year.
Non-Primary Residence
Properties that are not your primary home can operate with unlimited hosted and unhosted days. However, Long Beach caps the total number of non-primary STR registrations at 800 citywide at any given time.
Properties in the California Coastal Zone are subject to additional review. Homeowners' associations within the Coastal Zone should contact the city directly for specific prohibition procedures.
The 800-unit cap on non-primary registrations is something every investor in Long Beach needs to understand. That cap can fill up, and once it does, new non-primary applications go on a waitlist. If you are considering purchasing a property specifically for short-term rental use, check the current availability before you close. — Suzanne
What SB 346 Means for Long Beach Hosts
In October 2025, the California Governor signed Senate Bill 346, the Short-Term Rental Facilitator Act. This legislation gives cities new tools to enforce TOT compliance.
Under SB 346, cities like Long Beach can now require platforms such as Airbnb and Vrbo to report detailed information about each listing, including the physical property address, the host's local license number, and TOT certification status.
The law also gives cities the authority to audit platforms directly and impose fines on facilitators that fail to file required reports. A detailed breakdown of the law's implications for local governments is available from Burke, Williams & Sorensen LLP.
For hosts, this means the era of operating under the radar is effectively over. Platforms will be required to share your information with the city, and unregistered or non-compliant listings will be easier to identify and enforce against.
SB 346 is the biggest shift in short-term rental enforcement in California since cities started requiring registration. I tell every owner I work with the same thing — make sure your registration, your business license, and your TOT filings are current before this takes full effect. The cost of getting compliant now is a fraction of the cost of getting caught later. — Suzanne
How Simply Home Management Handles TOT
At Simply Home Management, TOT compliance is built into everything we do for our owners. We handle registration support, monthly filing, platform-specific collection rules, and deadline tracking so that our owners never have to worry about penalties or missed returns.
Every property in our portfolio has its TOT obligations tracked from day one. We file on time, every month, for every booking source — and we keep documentation organized in case the city ever requests records.
If you are managing your own short-term rental and want to make sure your TOT obligations are fully covered, or if you are considering professional management for your Long Beach property, we are here to help.
