Manhattan Beach

Residential zone ban

Outside the Coastal Zone, it's unlawful in residential zones to offer or rent a home, unit or room for less than 30 consecutive days, to occupy one under that kind of deal, or to maintain an ad for one.[1] The code calls this a transient use and defines it as renting a single-family or multi-family dwelling unit for less than 30 days.[1]

Coastal zone exception

The ban's wording excludes properties in the city's Coastal Zone.[1] The city says a Court of Appeal opinion of April 4, 2022 found the ban doesn't apply there, and that rentals are still banned outside it.[2] The city's page points to a zoning map and an interactive map for checking an address.[2]

Business license

Every short-term rental must get a business license from the city's Revenue Services Division before it starts operating.[2]

Hotel tax registration

Register each rental with the city's Tax Administrator, the Director of Finance, within 30 days after you start business.[3, 5] You get a registration certificate, and it must be posted in a conspicuous place on the premises.[3]

Who counts as the operator

For the hotel tax, the operator is the person who is the proprietor, whether as owner, lessee, sublessee, mortgagee in possession, licensee or in any other capacity.[5]

Hosting platforms

Outside the Coastal Zone, platforms must regularly give the city each listing's responsible person, address, length of stay and price paid.[1] They can't complete a booking transaction when they receive a fee for it.[1] A platform that follows these rules is presumed to comply with the chapter.[1]

Platform service fees

Outside the Coastal Zone, platforms can't collect fees for services around a residential rental, such as insurance, cleaning, property management, tours or catering.[1]

30-day stays

The ban covers rentals for less than 30 consecutive days.[1] The hotel tax code covers occupancy of 30 days or less.[5]

Coastal zone standards

The short-term rental chapter has no guest limits, insurance or safety standards, and the city's page names only a business license and the hotel tax as requirements.[1, 2]

Hotel tax rate

Guests pay a tax of 14% of the rent the operator charges.[4] The code stepped up to 12% on May 1, 2020 and to 14% on July 1, 2023.[4]

Collecting the tax

Collect the tax when you collect the rent, show it separately from the rent, and give each guest a receipt.[6] Don't advertise that you will absorb the tax or leave it off the rent.[6]

Returns and payment

File a return by the 20th of the month after each calendar month and pay the full tax with it, unless the Tax Administrator sets a shorter period.[7] If your estimated quarterly tax is under $2,000, the code allows quarterly payment, due 20 days after quarter end.[7]

Late penalties

Late tax carries a 10% penalty, and another 10% if it is still unpaid after 30 days.[8] Fraud adds 25% of the tax, and interest runs at one-half of one percent per month.[8]

Penalties

A violation of the chapter is unlawful and a public nuisance, and the City Prosecutor can charge it as an infraction or a misdemeanor.[1] The city can also issue an administrative citation under a schedule of fines the council adopts.[1]

Subpoenas

The city can serve administrative subpoenas for listing details, including who is responsible, the address, length of stay and price paid.[1] Production can't be required sooner than 30 days after service, and you can seek judicial review during that period.[1]

Tax violations

Failing to register, to file a return or to provide required information, or filing a false return, is a misdemeanor.[9]

Reporting a violation

The city's page lists Code Enforcement at (310) 802-5518 for violations.[2]

Preemption clause

The chapter won't apply if the city determines it would violate, or is preempted by, state or federal law.[1]