The collaborative economy is an economic model in which a host company provides an online-enabled platform to connect consumers with goods and services offered by private individuals or entities (also referred to as shared economy). Any person or entity that utilizes a hosted online platform to obtain payment for goods or services must comply with business tax requirements. Common types of platforms include, but are not limited to:
在乐博平台, all those participating in home-sharing activities are required to register, 收集, and remit the Transient Occupancy Tax. Unless the applicant exclusively lists his or her primary residence on hosting platforms that have a Platform
Agreement with the City of Los Angeles (like AirBnB), the applicant must be registered to pay TOT with the 财务办公室 pursuant to LAMC Section 21.7.6. A transient is defined as any person who exercises occupancy or is entitled to occupancy for 30 days or less. 除了, A Transient Occupancy Tax Registration Certificate is required within 30 days of commencing business. 这方面的例子包括:
● Vacation/Short-term Rentals of any kind (i.e. 房子, 公寓, 房间, or spaces) rented directly by the owner/operator, by property management companies, 或通过互联网旅游服务
● Recreational Vehicle (RV) Parks and Campgrounds
● Secondary operators (managing agent, booking agent, online sellers, agents, etc.)
The Transient Occupancy Tax (TOT) must be remitted monthly. The renewal and payment is due on or before 25th of the following month. For example, TOT for July will be due by August 25th.
7月1日开始, 2019, those who rent out their homes on a short-term basis must also register with the city under the 家庭共享 Ordinance. Registration is valid for one year and must be renewed annually. The application and renewal process is administered by the City of Los Angeles, Planning Department.
登记合租, online applications may be completed using the Online Registration Portal (规划.spaceageamusement.com/home-sharing).You must register for 家庭共享 before accepting short-term rental reservations. If you were operating before July 1, 2019 you will need to register by October 31, 2019.
Before applying please check that you have all the required documents. 所需文件包括, 家庭共享地址, 照片的身份证, 主要居住证明, and landlord approval (if-applicable). Additional information may be required and can be found at on the Planning Department’s website, 规划.spaceageamusement.com/首页SharingOrdinance.
For more information on the new 家庭共享 Ordinance, please click below.
For information on paying the Transient Occupancy Tax, please click below.
Business Registration for Rideshare Drivers
作为独立承包商, the City of Los Angeles requires an annual Business Tax Registration Certificate (BTRC) for all rideshare drivers that live in the City of Los Angeles and drove more than 30 days in the prior calendar year. If you do not live in the City of Los Angeles, you are not required to file a BTRC with the city of LA, though you may have obligations to the city you live in.
You can register on-line or by visiting one of our 服务中心. Please click any of the links below.