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Transient Occupancy Tax (TOT) - Residential
Effective July 1, 2009, all homes or other structures that will be rented or leased for a period of 30 days or less must register with the City of Malibu and will be subject to a transient occupancy tax (TOT) per Malibu Municipal Code Section 3.24.

In April 2015, the City announced that Airbnb had agreed to collect and remit the TOT on behalf of property owners who use its service. Beginning April 20, 2015, Airbnb users will no longer have to register with the City, nor will they have to collect and submit quarterly tax returns to the City, a real benefit that will save those users time and help them avoid any penalties or fines imposed if taxes are not properly collected and timely paid.

Property owners must continue to collect and remit TOT taxes on their own for any rental resulting from the use of other vacation rental websites or made independently. Failure to register, collect, and remit these taxes will subject property owners to prosecution for back taxes, penalties, and interest due.

The City of Malibu requires a Special Event Permit (SEP) for events held at a rented residential location with an attendance of fifteen people or more pursuant Malibu Municipal Code section 5.34.020 (C). Please inform your renters of the SEP permit requirement in advance of the rental agreement. An unpermitted event is subject to code enforcement action.

Click the links below for additional information, including the forms required for registration of rental property and for remittance of the TOT.

Questions
  • For general information regarding short-term rentals or the TOT program, call 310-456-2489.
  • Residents who wish to report a nuisance related to a short-term rental in their neighborhood may call 805-495-7521 during normal business hours or 805-732-9433 outside of regular business hours. The resident should be prepared to provide the rental address.

E-Notifications

Sign Up for E-NotificationsTo be notified directly of important information regarding the TOT or short-term rentals, including public hearings and meetings, go to www.MalibuCity.org/News and subscribe for E-Notifications. After signing in, scroll down to "Transient Occupancy Tax (TOT)" and click the mail icon for emails and/or the phone icon to receive text messages. You may opt out or change your email and cellphone preferences at any time by logging in to manage your subscription.

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Contact Us
Finance Division
23825 Stuart Ranch Rd
Malibu, CA 90265

310-456-2489
City of Malibu