Transient Occupancy Tax (TOT) - Residential
As of July 2009, all homes or other structures that are rented or leased for a period of 30 days or less are required to register with the City of Malibu and are 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 no longer have to collect and submit quarterly tax returns to the City.
Property owners must continue to collect and remit TOT on their own for any short-term 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.
new short-term rental permit program effective January 15, 2021
On September 29, 2020, the City Council adopted Ordinance No. 468 (Short-Term Rental Enforcement Ordinance) creating a new Short-Term Rental (STR) Permit system to regulate the short-term rental of residential property.
Effective January 15, 2021, the short-term rental of residential property can only be conducted in accordance with a valid STR Rental Permit. Property owners wishing to apply for a STR Permit may either submit the application and pay by credit card online or mail in an application along with a check. The STR Permit Application Fee is $294. The City is currently accepting STR permit applications, but permits will not be issued until after the STR Permit Fee goes into effect on January 5, 2021.
The City offers an online application hosted by its STR administration consultant, Host Compliance. As part of the online application, property owners will need to:
- Provide proof of ownership by uploading a copy of their Grant Deed, and operating agreement if applicable, into the online application
- Print, sign, and initial the attestation page and upload it into the online application
- Mail the original signed and initialed attestation page to: the City of Malibu Short-Term Rental Permit Program (23825 Stuart Ranch Road, Malibu, CA 90265)
- Pay by credit card
Mail-In Application Submittal
To submit the application by mail, owners should complete the following:
- Enter information in the online Application Form
- Print out the completed application, sign and initial as required
- Mail the application to the City of Malibu Short-Term Rental Permit Program (23825 Stuart Ranch Road, Malibu, CA 90265) along with the following:
- Proof of ownership (a copy of the Grant Deed and, if applicable, a copy of the operating agreement)
- Check in the amount of $294 payable to the City of Malibu
For questions or assistance filling out your application, contact STRSupport@malibucity.org or call the City’s STR support line at 310-456-2489, ext. 381.
TRANSIENT OCCUPANCY TAX RATE INCREASE
As part of the General Municipal Election on Tuesday, November 3, 2020, Malibu voters were ask to vote on “Measure T” to decide whether the Transient Occupancy Tax paid by hotel and other lodging guest should be increased from 12% to 15%. Measure T required a majority of votes cast (50%+1) in order to pass. According to the certified results from Los Angeles County Registrar-Recorder/County Clerk, Measure T was approved by Malibu voters. On December 14, 2020, the Los Angeles County election results are scheduled to be formally received by the City Council after which staff will initiate a public information campaign to notify the community of the rate increase.
For questions regarding the City's Transient Occupancy Tax program, please contact the Finance Division at 310-456-2489.
Click the links below for additional information, including the forms required for registration of rental property and for remittance of the TOT.
HOSTED ORDINANCE (IN PROGRESS)
- 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.