Who must collect and remit hotel occupancy fees in Long Beach?

Any operator or host renting lodging in Long Beach for short-term stays that meet the city definition must collect and remit transient occupancy fees unless exempted by statute or ordinance.

How do I register to remit transient occupancy tax?

Register with the City Finance Department by following the account setup instructions and submitting any required forms or documentation listed on the Finance pages.

What are the penalties for failing to remit occupancy fees?

Penalties may include fines, administrative orders, and collection actions; specific amounts and escalation rules are not specified on the cited page.

Long Beach Hotel Occupancy Fee Rules

Taxation and Finance California 3 Minutes Read · published February 08, 2026

The City of Long Beach, California requires hosts and hotel operators to collect and remit transient occupancy or hotel occupancy fees and comply with local short-term rental regulations. This guide summarizes who must pay, how fees are collected, reporting and remittance pathways, and enforcement options for hosts operating in Long Beach. Official department pages and the city municipal code define registration, payment, and compliance steps for transient occupancy taxes and short-term rental rules.^[1]

Scope & Who Must Comply

Long Beach applies transient occupancy and related regulations to traditional hotels, motels, and some short-term rentals. Hosts offering lodging for fewer than 30 consecutive days should confirm registration and tax remittance obligations with the Finance Department and Planning/Code Compliance.

How Fees Work and Reporting

Fees typically take the form of a percentage-based transient occupancy tax (TOT) charged to guests and remitted by the operator or host to the City Finance Department. Reporting frequency, return forms and accepted payment methods are administered by the Finance Department.

Charge: Host collects applicable occupancy tax from guests at the time of rental.
Registration: Hosts must register with the City for TOT accounts where required.
Filing: Returns and payment frequency are set by Finance based on revenue levels.
Assistance: Contact Finance for account setup and filing questions.

Penalties & Enforcement

The City enforces occupancy fee compliance through administrative penalties, fines, and collection actions. Specific fine amounts, escalation tiers, and daily continuing-violation rates are not specified on the cited page; hosts should consult the Finance Department and municipal code for exact figures.^[2]

Monetary fines: Not specified on the cited page.
Escalation: The city may impose higher penalties for repeat or continuing offences; exact escalation policy not specified on the cited page.
Non-monetary sanctions: Orders to cease operations, administrative holds on permits, and referral to court for collection are possible.
Enforcer: Finance Department handles tax collection and the City Code/Code Compliance enforces short-term rental rules; complaints can be submitted through official city complaint pages.
Appeals: Appeal or review processes are available through administrative review or hearing procedures described by the enforcing department; specific time limits are not specified on the cited page.

Failure to register or remit can lead to civil penalties and collection actions.

Applications & Forms

The City issues registration and tax return forms through Finance and may require a short-term rental registration or conditional-use permit from Planning where applicable. The cited Finance and municipal code pages provide links to forms where published; if a form number or fee is not shown on those pages, it is "not specified on the cited page."^[1]

Common Violations

Not registering for a TOT account before renting.
Failing to collect or remit the required occupancy tax.
Operating short-term rentals without required city registration or permits.
Failing to maintain records or provide documentation on demand.

Keep complete booking and payment records for at least the period required by Finance.

Action Steps for Hosts

Register with the City Finance Department for a TOT account if you rent lodging in Long Beach.
Collect the appropriate occupancy fee from guests and retain accurate records of reservations and payments.
File returns and remit payment on the schedule required by Finance.
If cited or fined, follow the department's appeal instructions promptly to preserve appeal rights.

FAQ

Who must collect and remit hotel occupancy fees in Long Beach?: Any operator or host renting lodging in Long Beach for short-term stays that meet the city definition must collect and remit transient occupancy fees unless exempted by statute or ordinance.
How do I register to remit transient occupancy tax?: Register with the City Finance Department by following the account setup instructions and submitting any required forms or documentation listed on the Finance pages.^[1]
What are the penalties for failing to remit occupancy fees?: Penalties may include fines, administrative orders, and collection actions; specific amounts and escalation rules are not specified on the cited page.^[2]

How-To

Confirm whether your rental activity meets the city definition of short-term lodging.
Contact the Finance Department to request TOT registration and obtain required forms.
Collect occupancy fees from guests and keep detailed booking and payment records.
File returns and remit payment by the deadlines set by the Finance Department.
If you receive a notice or fine, follow the stated appeal process and submit documentation promptly.

Key Takeaways

Hosts in Long Beach must confirm TOT and short-term rental registration requirements before listing properties.
Maintain clear records and remit taxes on schedule to avoid enforcement action.