Santa Monica Registration Rules Rules (2026): What You Need to Know

Santa Monica requires all home-sharing hosts to register with the City and comply with tax obligations under both SMMC Chapter 6.20 and the City's Transient Occupancy Tax provisions. Hosts must first obtain a City business license and a home-sharing permit, then register with the Finance Department for TOT collection purposes. The TOT rate of 14% applies to all gross rental revenue from stays of 30 days or fewer.

The city holds hosting platforms directly accountable for facilitating illegal listings. Platforms must verify that each Santa Monica listing displays a valid City permit number and must remove listings that lack proper registration upon the City's request. This platform accountability provision was a pioneering approach that other cities have since adopted. TOT returns are due quarterly, and failure to remit on time triggers penalties plus 1.5% monthly interest on the unpaid balance. The City cross-references platform data with permit records to identify unlicensed operators. Hosts found operating without proper registration face both the standard $500 per day fine and liability for all uncollected TOT with penalties.