Transient Occupancy Tax
Each guest staying at a hotel, motel, or bed and breakfast in Long Beach pays Transient Occupancy Tax (TOT).
*IMPORTANT NOTICE - Effective July 1, 2020 the TOT rate has increased from 12% to 13%. Please click here for more information.
The current rate of tax is 13% of the rent, 7% of which goes to the General Fund and 6% is paid to the Special Advertising and Promotion Fund.
The tax is collected by the hotel when a guest pays for the room and then the hotel reports the tax and pays the tax to the City on a monthly basis using the forms below.
Long Beach Tourism and Business Improvement Area
In addition to TOT, some hotels or motels within the Long Beach Tourism and Business Improvement Area (LBTBIA) are required to pay an additional 3% business license tax based on the gross room rental to the City. This tax is NOT a tax paid by the occupant - it is a tax paid by the hotel.
The LBTBIA goes to the Long Beach Convention and Visitors Bureau to administer marketing programs to promote the City of Long Beach as a tourism destination.
Similar to TOT, this tax is reported and paid to the City on a monthly basis using the form provided below.
A guest who is considered a permanent lodger is exempt from paying TOT. A permanent lodger is defined as any occupant who, as of a given date, has occupied or has had the right of occupancy of any guest room in a hotel for at least thirty one (31) consecutive days. Unless there is a written agreement between the guest and the hotel prior to the stay, TOT must be charged until the guest has occupied or had the right of occupancy for at least thirty one (31) consecutive days. A written agreement must, at a minimum, contain the following information:
- Guest name
- Guest address
- Period of occupancy
- Rental amount
- Guest signature
The following persons are also exempt from paying TOT:
- Any federal or state of California officer or employee on official government business
- Employees of federal credit unions
- Employees of the Red Cross or U.S. Postal Service
- Insurance companies on official business
In order to receive exemption from the TOT as an employee of one of the entities listed above, the guest must provide the TOT Exemption Certificate along with acceptable proof of official government business. The guest may provide one of the following acceptable forms for proof of exemption:
- A copy of the warrant or check drawn on the treasury of the United States or State of California made payable to the hotel;
- A copy of the official travel orders from the official agency along with the person's full name; or
- A copy of a letter on official agency letterhead listing the employee's name and that the stay is for official government business.
Forms and Resources
TOT and LBTBIA Computation Forms
Each month, the City's Business License Division will mail forms to the hotel to report and make a payment for the prior month's TOT or LBTBIA.
TOT Exemption Forms
Upon payment for the hotel room, a guest must claim the exemption using the form provided below.
For further assistance regarding TOT or LBTBIA, please contact Business License staff at (562) 570-7877 or by email at FM-STR-TOT.