Occupancy Tax

Hotel

The uniform occupancy tax is a tax imposed on lodgers occupying a room in a hotel. Occupancy tax is imposed on persons staying in a hotel room. The tax is a debt owed by the lodger to the City. The occupancy tax rate is 11.0%.

• Occupancy Tax Exemption Form
• Occupancy Tax Information Packet
• Quarterly Occupancy Tax Return Form

Short Term Rental

Short Term Rentals are defined as the rental of any residence, or portion thereof within a legally permitted residential structure which is occupied or intended or designed for occupancy, for a period of 30 consecutive calendar days or less. To operate a short-term rental location, you are required to:

1. Apply and pay for a City of Torrance business license; and
2. Obtain a short term rental permit from the City’s Community Development department. (Please click here for further requirements on their permitting process.) 
3. Once steps 1 and 2 have been completed (you are granted a business license and short term rental permit), you must complete the Short Term Rental Uniform Occupancy Tax (UOT) Registration process (form available below).

Upon completion of the steps listed above, you are also required to complete and submit the Short Term Rental Quarterly Uniform Occupancy Tax (UOT) Return to the Finance Department (form available below). If you feel you have an occupant that qualifies for a potential exemption from UOT (i.e. certain federal entities, diplomats, and employees of the federal government), please review, complete, and submit the UOT Tax Exemption (form available below) with your Quarterly UOT tax return for consideration.

Beginning March 1, 2024, occupancy tax will be collected and remitted by Airbnb.com for short-term rental property listings through their website. Property owners are still required to submit the quarterly filing to report gross rent from all sources and taxes owed (remitting the amount due less taxes collected by Airbnb). 

All of the information you need for operating a Short Term Rental is just a click away below: 

• Business License Short Term Rental Applicant Requirements
• Short Term Rental Uniform Occupancy Tax Information
• Short Term Rental Uniform Occupancy Tax Registration
• Short Term Rental Quarterly Uniform Occupancy Tax Return
• Uniform Occupancy Tax Exemption Form 

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Utility User's Tax

The Utility User's tax is a usage tax of 6.5% on gas, electric, wireless, and telecom charges, with a 6% usage tax on water. For more information, please view the Torrance Municipal Code here. 

• Utility Users’ Tax Reporting Form
• Utility User's Tax Online Payment Link