Transient Occupancy Tax Rate

For occupancy in any hotel within the City of West Hollywood, each hotel visitor is subject to, and shall pay, a Transient Occupancy Tax (TOT). The tax rate is established at twelve and one-half percent (12.5%) of the hotel rent charged by the operator. The hotel visitor pays the Transient Occupancy Tax directly to the hotel operator at the time the hotel rent is collected.

Tourism Improvement District Assessment

Hotels that are part of the West Hollywood Tourism Improvement District (TID) are further required to pay an assessment of three percent (3%) of the hotel rent charged by the operator. This assessment may be passed on to the hotel visitor.

Remittance and Reporting

Both the TOT and the TID Assessment are due and payable to the City on or before the last day of the month following the close of each reporting period. The Tax Administrator reserves the right to establish either shorter or longer reporting periods for any individual lodging establishment, if deemed necessary.

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• Transient Occupancy Tax Guidelines [PDF]
  This document provides guidelines on what charges are subject to the Transient Occupancy Tax.
• Registration Certificate Application [PDF]
  All Hotel Operators must submit an Application for a Transient Occupancy Registration Certificate; in addition to applying for a Business Tax Certificate.
• 2025 Transient Occupancy Tax Return Form - 2025 Wildfires [PDF]
  All Hotel Operators must submit a monthly Transient Occupancy Tax Return Form along with remitting the full amount of tax collected for that month. The Tax Administrator may establish either shorter or longer reporting periods for any individual lodging establishment, if deemed necessary. This form has been updated in 2025 to support the Urgency Ordinance which waives some fees for housing related to wildfire victims. 
• Transient Occupancy Tax Exemption A - Over 30 Days - 2025 Wildfires [PDF]
  This form is to be completed by a permanent resident or a person that will occupy a hotel room for more than thirty (30) consecutive calendar days for reasons including due to the 2025 Wildfires.
• Transient Occupancy Tax Exemption B – Government Employee [PDF]
  This form is to be completed by a representative or employee of a governmental agency requesting an exemption from the West Hollywood Transient Occupancy Tax.
• Transient Occupancy Tax Exemption C – Foreign Diplomat [PDF]
  This form is to be completed by a Foreign Diplomat or Consular Service Personnel Member requesting an exemption from the West Hollywood Transient Occupancy Tax.
• Transient Occupancy Tax Remittance Schedule[PDF]
  This document provides due dates for the current calendar year for remittance of the Transient Occupancy Tax and Tourism Improvement District Assessment.
• Transient Occupancy Tax Request for Tax Clearance [PDF]
  This document is used for a purchaser, transferee, or other person attempting to obtain ownership of a transient occupancy facility to request the issuance of a tax clearance certificate stating the amount of tax and any accrued penalties and interest due and owing from the Tax Administrator.
• Visit West Hollywood
  The City partners with Visit West Hollywood for administration of the West Hollywood Tourism Improvement District Assessment.  Visit West Hollywood is a non-profit organization created to promote the City of West Hollywood to leisure and business visitors. Visit West Hollywood can provide extensive information on West Hollywood's hotels, restaurants, shopping, and annual special events within the City.