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 userswill 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 15 people or more pursuant to 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.
- For general information regarding short-term rentals or the TOT program, call 310-456-2489.
- Due to operational changes as a result of the COVID-19 pandemic, the City has made changes to how residents can report a nuisance related to a short-term rental. Residents who wish to report a nuisance related to a short-term rental in their neighborhood may now call the Short-term Rental Hotline at (310) 456-2489 ext. 308 or email STR@malibucity.org. Residents can leave a message or send an email including the rental address, the nature of the nuisance and any other pertinent details. Code Enforcement staff will respond to the calls the next business day. Residents needing more immediate assistance, should call the Lost Hills Sheriff’s Station at 818-878-1808. As always, in an emergency, residents should call 911.
To 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 "Short-Term Rentals" 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.
- Transient Occupancy Tax (TOT) Information Notice
- Transient Occupancy Tax (TOT) General Information - Answers to frequently asked questions
- Transient Occupancy Tax (TOT) Registration Form - Form required to register a private property intended to be rented or leased for a period of 30 days or less; fill out online, print, and submit to the City
- Transient Occupancy Tax (TOT) Remittance Form - Form required for submittal with payment of TOT; complete online, print, and submit with payment of tax due
- Home Sharing in the New Economy (Western City Magazine, August 2015) - Co-authored by Trevor Rusin, Jenkins and Hogin LLP