Transient Occupancy Tax

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For the privilege of occupancy in any hotel in the City of West Hollywood, each transient is subject to and shall pay a tax in the amount of twelve and one-half percent (12 ½%) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city that is extinguished only by payment to the operator at the time the rent is paid. Additionally, hotels that are part of the West Hollywood Tourism Improvement District must pay an assessment of three percent (3%) of the rent charged by the operator, which may be passed on to each transient. The tax and assessment is due and payable to the City on or before the last day of the month following the close of each reporting period.

  • 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.
  • Transient Occupancy Tax Return Form [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.
  • Transient Occupancy Tax Exemption A - Over 30 Days [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.
  • 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.
  • 2014 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.