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Chapter 3.28 — UNIFORM REAL PROPERTY TRANSFER TAX

WestHollywood Municipal Code · 2026-09 edition · updated 2026-09-27 · West Hollywood

§ 3.28.010. Title. § 3.28.020. Imposition of Tax. § 3.28.030. Payment. § 3.28.040. Exemption – Security. § 3.28.050. Exemption – Governmental Agencies. § 3.28.060. Exemption – Miscellaneous Proceedings. § 3.28.070. Exemption – Securities and Exchange Commission. § 3.28.080. Partnerships. § 3.28.090. Administration by County Recorder. § 3.28.100. Claim for Refund.

Chapter 3.32 TRANSIENT OCCUPANCY TAX

Chapter 3.24
UNIFORM LOCAL SALES AND USE		 Chapter 3.24
UNIFORM LOCAL SALES AND USE		 § 3.32.010.
§ 3.32.020.		 Title.
Definitions.
TAX ORDINANCE § 3.32.030. Tax Imposed.
§ 3.32.040. Exemptions.
§ 3.24.010. Short Title. § 3.32.050. Responsibility of Operator.
§ 3.24.020. Rate. § 3.32.060. Registration of Hotel.
§ 3.24.030. Operative Date. § 3.32.070. Reporting and Remitting.
§ 3.24.040. Purpose. § 3.32.080. Penalties and Interest.
§ 3.24.050. Contract with State. § 3.32.090. Failure to Collect and
§ 3.24.060. Sales Tax. Report Tax and
§ 3.24.070. Place of Sale. Determination of Tax by
§ 3.24.080. Use Tax. Tax Administrator.
§ 3.24.090. Adoption of Provisions of § 3.32.100. Appeal.
State Law. § 3.32.105. Judicial Remedies –
§ 3.24.100. Limitations on Adoption of Conditions Precedent.
State Law. § 3.32.110. Records.
§ 3.24.110. Permit Not Required. § 3.32.115. Change of Ownership – Tax
§ 3.24.120. Exclusions and Exemptions. Clearance Certificate.
§ 3.24.130. Amendments. § 3.32.120. Refunds.

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City of West Hollywood, CA

REVENUE AND FINANCE

§ 3.32.130. Tax Declared a Debt – § 3.36.210. Gross Receipts Confidential.
Action to Collect. § 3.36.220. Display of Certificates.
§ 3.32.140. Penalty for Violations. § 3.36.230. Assessment of Tax Upon
Failure to Procure
Chapter 3.36 Certificate.
BUSINESS LICENSE TAX § 3.36.240. Evidence of Doing Business.
§ 3.36.250. Audits and Adjustments.
§ 3.36.010. Title. § 3.36.260. Nontransferability of
§ 3.36.020. Purpose. Certificates – Duties Upon
§ 3.36.030. Definitions. Transfer of Business.
§ 3.36.040. Tax Rates and Business § 3.36.270. Change of Address or
Classifications. Ownership.
§ 3.36.050. Calculation of Initial § 3.36.280. Notice.
Business Tax. § 3.36.290. Apportionment Guidelines
§ 3.36.060. Calculation of Renewal and Other Rules and
Business Tax. Regulations.
§ 3.36.070. New Business Credit. § 3.36.300. Violations.
§ 3.36.080. Credit for Regulatory Fees. § 3.36.310. Delinquent Tax Constitutes
§ 3.36.090. Rebate for Business Lease Debt to the City.
Renewal. § 3.36.320. Remedies Cumulative.
§ 3.36.093. Business Tax Relief for § 3.36.330. Severability.
Businesses in the West
Hollywood Design District Chapter 3.40
During the Design District TRANSACTIONS AND USE TAX
Streetscape Improvement
Project. § 3.40.010. Purpose.
§
§
§
§
§		 3.36.094.
3.36.100.
3.36.110.
3.36.120.
3.36.130.		 Cannabis Business Tax
Rebate.
Alternate Business Tax.
Minimum Tax.
Exemptions.
Tax Certificate Required for		 § 3.40.020.
§ 3.40.030.
§ 3.40.040.
§ 3.40.050.
§ 3.40.060.		 Contract With State.
Transactions Tax Rate.
Place of Sale.
Use Tax Rate.
Adoption of Provisions of
State Law.
§ 3.36.140. Each Activity at Location.
Application Required.		 § 3.40.070. Limitations on Adoption of
State Law and Collection of
§ 3.36.150. Investigation Upon Use Taxes.
§
§		 3.36.160.
3.36.170.		 Application and Change of
Address.
Issuance of Certificates.
Terms of Certificates and
Delinquency.		 § 3.40.080.
§ 3.40.090.
§ 3.40.100.
§ 3.40.110.		 Permit Not Required.
Exemptions and Exclusions.
Amendments.
Enjoining Collection
Forbidden.
§
§		 3.36.180.
3.36.190.		 Penalties for Delinquency.
Refunds.		 § 3.40.120. Duration of Tax.
§ 3.36.200. Determination of Business
Classifications.

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City of West Hollywood, CA

REVENUE AND FINANCE

§ 3.04.010

§ 3.04.050

CHAPTER 3.04 CITY FUNDS

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▸Contents — WestHollywood Municipal Code
WestHollywood Municipal Code
  1. Title 1
  2. Title 2
  3. Chapter 2.48 — HUMAN SERVICES COMMISSION
  4. Chapter 2.52 — PLANNING COMMISSION
  5. Chapter 2.04 — CITY MANAGER
  6. Chapter 2.08 — CITY COUNCIL
  7. Article 2 — Repealed
  8. Chapter 2.20 — REPEALED
  9. Chapter 2.24 — REPEALED
  10. Chapter 2.28 — REPEALED
  11. Chapter 2.30 — COMMISSIONS AND BOARDS
  12. Chapter 2.32 — BUSINESS LICENSE COMMISSION
  13. Chapter 2.36
  14. Chapter 2.40 — HISTORIC PRESERVATION COMMISSION
  15. Chapter 2.44 — ARTS AND CULTURAL AFFAIRS COMMISSION
  16. Chapter 2.48 — HUMAN SERVICES COMMISSION
  17. Chapter 2.52 — PLANNING COMMISSION
  18. Chapter 2.56
  19. Chapter 2.60 — PUBLIC SAFETY COMMISSION
  20. Chapter 2.64 — RENT STABILIZATION COMMISSION
  21. Chapter 2.68 — TRANSPORTATION AND MOBILITY COMMISSION
  22. Chapter 2.70 — LGBTQ+ COMMISSION
  23. Chapter 2.72 — LOBBYING
  24. Chapter 2.76 — ELECTION AND CAMPAIGN REGULATIONS
  25. Chapter 2.80 — EMERGENCY ORGANIZATION
  26. Chapter 2.84 — DOMESTIC PARTNERSHIPS
  27. Chapter 2.88 — REGULATION OF GIFTS
  28. Title 3
  29. ▸Chapter 3.28 — UNIFORM REAL PROPERTY TRANSFER TAX
    Overview
    1. 3.04 — CITY FUNDS
    2. 3.08 — PURCHASING SYSTEM
  30. Chapter 3.12 — CLAIMS AND DEMANDS
  31. Chapter 3.16
  32. Chapter 3.20 — LIVING WAGE REQUIREMENTS FOR SERVICE CONTRACTS
  33. Chapter 3.24 — UNIFORM LOCAL SALES AND USE TAX ORDINANCE
  34. Chapter 3.28 — UNIFORM REAL PROPERTY TRANSFER TAX
  35. Chapter 3.32 — TRANSIENT OCCUPANCY TAX
  36. Chapter 3.36 — BUSINESS LICENSE TAX
  37. Chapter 3.40 — TRANSACTIONS AND USE TAX
  38. Title 5
  39. Article 2 — Specific Businesses Regulated
  40. Article 3 — Consumer Protection
  41. Chapter 5.04 — BUSINESS LICENSES – GENERALLY
  42. Chapter 5.08 — BUSINESS LICENSES – REQUIRED
  43. Chapter 5.12 — REGULATION OF BUSINESS HOURS
  44. Article 2 — Specific Businesses Regulated
  45. Chapter 5.16 — ADULT BOOKSTORES
  46. Chapter 5.18 — ANIMAL GROOMING
  47. Chapter 5.20 — BILLIARDS
  48. Chapter 5.24 — BINGO
  49. Chapter 5.28 — CARD OR GAME CLUBS
  50. Chapter 5.32 — CARNIVALS AND CONCESSIONS
  51. Chapter 5.36
  52. Chapter 5.40 — DANCES AND DANCEHALLS
  53. Chapter 5.44 — ENTERTAINMENT
  54. Chapter 5.48 — ESCORT BUREAUS AND INTRODUCTORY SERVICES
  55. Chapter 5.52 — EXTENDED HOUR BUSINESSES
  56. Chapter 5.60 — GUN DEALERS
  57. Chapter 5.64 — HEALTH CLUBS
  58. Chapter 5.68 — LOCKSMITHS
  59. Chapter 5.70 — CANNABIS USES
  60. Chapter 5.72 — MASSAGE ESTABLISHMENTS AND TECHNICIANS
  61. Chapter 5.80
  62. Chapter 5.84 — MOTOR VEHICLE RENTAL
  63. Chapter 5.88 — PAWNBROKERS AND SECONDHAND DEALERS
  64. Chapter 5.92 — PEDDLERS AND COMMERCIAL SOLICITORS
  65. Chapter 5.96 — PICTURE ARCADES
  66. Chapter 5.100 — PRIVATE PATROL SERVICES
  67. Chapter 5.102 — PROMOTERS
  68. Chapter 5.104
  69. Chapter 5.106 — SPECIAL EVENTS
  70. Chapter 5.108 — TAXICABS
  71. Chapter 5.112 — TANNING SALONS
  72. Chapter 5.114 — TOBACCO RETAILERS
  73. Chapter 5.116 — TOW TRUCKS
  74. Chapter 5.120 — VALET PARKING
  75. Chapter 5.122 — SIDEWALK VENDORS
  76. Article 3 — Consumer Protection
  77. Chapter 5.124
  78. Chapter 5.126 — ACCEPTANCE OF CASH REQUIRED
  79. Chapter 5.127 — HOTEL WORKER PROTECTION
  80. Article 4 — Business Improvement Districts
  81. Chapter 5.128
  82. Chapter 5.129 — SUNSET STRIP BID
  83. Article 5 — Minimum Wage
  84. Chapter 5.130 — MINIMUM WAGE
  85. Chapter 5.132 — WEST HOLLYWOOD RAINBOW DISTRICT
  86. Title 7
  87. Chapter 7.04 — ADOPTION OF HEALTH CODE
  88. Chapter 7.04 — ADOPTION OF HEALTH CODE
  89. Chapter 7.10 — SMOKING IN MULTI-FAMILY DWELLINGS
  90. Chapter 7.16 — PUBLIC HEALTH LICENSING
  91. Chapter 7.20
  92. Title 9
  93. Article 5 — Neighborhood Preservation
  94. Chapter 9.04 — GENERAL OFFENSES
  95. Chapter 9.08 — NOISE
  96. Chapter 9.12
  97. Chapter 9.13
  98. Chapter 9.14 — HUMAN TRAFFICKING NOTICE
  99. Chapter 9.16 — ALARM SYSTEMS
  100. Chapter 9.20 — GRAFFITI PREVENTION AND REMOVAL
  101. Chapter 9.22 — ALGORITHMIC RENTAL PRICE FIXING
  102. Chapter 9.23 — CRISIS PREGNANCY CENTER ADVERTISING
  103. Chapter 9.24
  104. Chapter 9.25 — DISCLOSURES UPON SALE OF PROPERTY
  105. Chapter 9.26 — DISCLOSURE OF CONFIDENTIAL CONSUMER INFORMATION…
  106. Chapter 9.27 — LOST OR STOLEN FIREARMS
  107. Chapter 9 — 27A SAFE STORAGE OF FIREARMS IN A RESIDENCE
  108. Chapter 9 — 27B FIREARM LIABILITY INSURANCE
  109. Chapter 9.28
  110. Chapter 9.30 — DRONES, UNPILOTED AIRCRAFT AND MODEL AIRCRAFT
  111. Chapter 9.32 — RELIGIOUS DISCRIMINATION
  112. Chapter 9.36 — HOUSING DISCRIMINATION AGAINST STUDENTS
  113. Chapter 9.40 — PROHIBITING DISCRIMINATION ON THE BASIS OF AIDS
  114. Chapter 9.44 — MALICIOUS HARASSMENT
  115. Chapter 9.46
  116. Chapter 9.48 — ANIMAL CONTROL REGULATIONS
  117. Chapter 9.49
  118. Chapter 9.50 — RETAIL SALE OF LIVE ANIMALS
  119. Chapter 9.51 — SALE OF FUR PRODUCTS
  120. Chapter 9.52
  121. Chapter 9.53 — USE AND SALE OF GLUE TRAPS
  122. Chapter 9.55 — HUMANE BEE REMOVAL AND RELOCATION
  123. Chapter 9.60 — PUBLIC NUISANCES
  124. Chapter 9.64 — VACANT PROPERTIES
  125. Chapter 9.66 — RECORDING NOTICE OF VIOLATION
  126. Chapter 9.70 — CONSTRUCTION MANAGEMENT
  127. Title 10
  128. Chapter 10.28 — PARKING CREDITS
  129. Chapter 15.78
  130. Chapter 15.53
  131. Chapter 10.07 — PARKING CODE
  132. Chapter 10.08 — PREFERENTIAL PARKING DISTRICTS
  133. Chapter 10.12 — PARKING CITATIONS
  134. Chapter 10.16 — TRANSPORTATION DEMAND MANAGEMENT
  135. Chapter 10.24
  136. Chapter 10.28 — PARKING CREDITS
  137. Title 11
  138. Chapter 11.04 — GENERAL HAZARDS
  139. Chapter 11.08 — FLOOD CONTROL CHANNEL
  140. Chapter 11.12 — PARK RULES AND REGULATIONS
  141. Chapter 11.16 — HIGHWAY PERMIT ORDINANCE
  142. Chapter 11.18 — ENCROACHMENT PERMITS
  143. Chapter 11.20 — UNDERGROUND UTILITY DISTRICTS
  144. Chapter 11.24
  145. Chapter 11.28 — OUTDOOR DINING ON PUBLIC RIGHT-OF-WAY
  146. Chapter 11.29 — PARKLETS
  147. Chapter 11.30
  148. Chapter 11.32 — PAY TELEPHONE REGULATION
  149. Chapter 11.36 — STREET TREES AND OTHER PLANTS
  150. Chapter 11.40 — TELECOMMUNICATIONS REGULATORY ORDINANCE
  151. Chapter 11.44 — MOBILE BILLBOARDS
  152. Chapter 11.46 — PARKWAY STANDARDS
  153. Chapter 11.50
  154. Title 13
  155. Chapter 13.04 — BUILDING CODE
  156. Chapter 13.08 — ELECTRICAL CODE
  157. Chapter 13.12 — PLUMBING CODE
  158. Chapter 13.16 — MECHANICAL CODE
  159. Chapter 13.20 — RESIDENTIAL CODE
  160. Chapter 13.24 — GREEN BUILDING STANDARDS CODE
  161. Chapter 13.26 — EXISTING BUILDING CODE
  162. Chapter 13.28
  163. Chapter 13.32
  164. Chapter 13.36
  165. Chapter 13.40 — MANDATORY SEISMIC STRENGTHENING PROVISIONS FOR…
  166. Chapter 13.44 — HISTORICAL BUILDING CODE
  167. Title 14
  168. Chapter 14.04 — FIRE CODE ADOPTION
  169. Chapter 14.08 — HIGH-RISE BUILDING REQUIREMENTS
  170. Chapter 14.04 — FIRE CODE ADOPTION
  171. Title 15
  172. Article 1 — Sewers and Industrial Wastes
  173. Article 3 — Environment
  174. Chapter 15.04 — SANITARY SEWERS AND INDUSTRIAL WASTES
  175. Chapter 15.08 — DEVELOPMENT AND OPERATION OF SEWERS
  176. Chapter 15.12
  177. Chapter 15.16 — GENERAL PROVISIONS
  178. Chapter 15.20 — GENERAL REQUIREMENTS
  179. Chapter 15.24 — ANNUAL SOLID WASTE, RECYCLABLES, AND ORGANIC W…
  180. Chapter 15.28 — COLLECTION
  181. Chapter 15.32 — VEHICLES
  182. Chapter 15.36 — CONTAINERS
  183. Chapter 15.40
  184. Chapter 15.49 — EDIBLE FOOD RECOVERY PROGRAM
  185. Chapter 15.50
  186. Chapter 15.51
  187. Chapter 15.52 — REGULATION OF OUTDOOR WATER USE PRACTICES
  188. Chapter 15.56
  189. Chapter 15.60 — REGULATION OF FOOD PACKAGING
  190. Chapter 15.64
  191. Chapter 15.68
  192. Chapter 15.72 — PLASTIC CARRYOUT SHOPPING BAGS
  193. Chapter 15.76 — NON-COMPOSTABLE SINGLE-USE FOODWARE ACCESSORY …
  194. Chapter 15.100 — MANDATORY BUILDING ENERGY BENCHMARKING AND PE…
  195. Title 17
  196. Article 1 — General Provisions
  197. Chapter 17.28 — REGISTRATION, POSTING AND DISCLOSURE
  198. Article 3 — Exemptions
  199. Article 5
  200. Article 4 — Duties and Responsibilities of Owners
  201. Chapter 17.04 — TITLE AND FINDINGS
  202. Chapter 17.12 — HEARING EXAMINERS
  203. Chapter 17.20 — CITY COUNCIL REVIEW
  204. Chapter 17.24 — EXEMPT PROPERTY
  205. Chapter 17.28 — REGISTRATION, POSTING AND DISCLOSURE
  206. Chapter 17.30
  207. Article 5 — Specific Requirements, Rental Rates And Rent Adjus…
  208. Chapter 17.32
  209. Chapter 17.40 — RENT ADJUSTMENTS UPON VACANCY
  210. Chapter 17.44 — RENT ADJUSTMENTS UPON APPLICATION
  211. Chapter 17.48
  212. Chapter 17.52
  213. Chapter 17.56
  214. Chapter 17.58 — ELECTRIC VEHICLE CHARGING STATIONS
  215. Chapter 17.60 — JUST AND REASONABLE RETURN
  216. Chapter 17.68 — REMEDIES
  217. Title 19
  218. Chapter 19.50 — DEMOLITION PERMITS
  219. Article 19-5 — Zoning Ordinance Administration
  220. Article 19-6 — Definitions
  221. Chapter 19.01 — PURPOSE AND EFFECT OF ZONING ORDINANCE
  222. Chapter 19.02 — DEVELOPMENT AND LAND USE APPROVAL REQUIREMENTS
  223. Chapter 19.03 — INTERPRETATION OF ZONING ORDINANCE PROVISIONS
  224. Chapter 19.04
  225. Chapter 19.06 — RESIDENTIAL ZONING DISTRICTS
  226. Chapter 19.10 — COMMERCIAL AND PUBLIC ZONING DISTRICTS
  227. Chapter 19.14 — OVERLAY ZONING DISTRICTS
  228. Chapter 19.16 — SPECIFIC PLANS
  229. Chapter 19.20
  230. Chapter 19.22 — AFFORDABLE HOUSING REQUIREMENTS AND INCENTIVES
  231. Chapter 19.24 — HIGHWAY AND PARKWAY DEDICATION AND IMPROVEMENTS
  232. Chapter 19.26 — LANDSCAPING STANDARDS
  233. Chapter 19.28 — OFF-STREET PARKING AND LOADING STANDARDS
  234. Chapter 19.30 — PROPERTY MAINTENANCE STANDARDS
  235. Chapter 19.32 — SEISMIC SAFETY
  236. Chapter 19.34 — SIGN STANDARDS
  237. Chapter 19.36 — STANDARDS FOR SPECIFIC LAND USES
  238. Chapter 19.38 — URBAN ART PROGRAM
  239. Chapter 19.40 — APPLICATION FILING AND PROCESSING
  240. Chapter 19.42 — ZONE CLEARANCES
  241. Chapter 19.43 — ADU PERMIT
  242. Chapter 19.44 — ADMINISTRATIVE PERMITS
  243. Chapter 19.45 — MINISTERIAL HOUSING PERMIT
  244. Chapter 19.46 — DESIGN REVIEW
  245. Chapter 19.48 — DEVELOPMENT PERMITS
  246. Chapter 19.50 — DEMOLITION PERMITS
  247. Chapter 19.52 — CONDITIONAL USE PERMITS AND MINOR CONDITIONAL …
  248. Chapter 19.54 — TEMPORARY USE PERMITS
  249. Chapter 19.55 — (RESERVED)
  250. Chapter 19.56 — PARKING USE PERMITS
  251. Chapter 19.58 — CULTURAL HERITAGE PRESERVATION
  252. Chapter 19.60 — VARIANCES AND MODIFICATIONS
  253. Chapter 19.62
  254. Chapter 19.64 — DEVELOPMENT FEES
  255. Chapter 19.66 — DEVELOPMENT AGREEMENTS
  256. Chapter 19.68 — SPECIFIC PLANS
  257. Chapter 19.69 — HOUSING ACCESSIBILITY FOR THE DISABLED – REASO…
  258. Chapter 19.70 — ADMINISTRATIVE RESPONSIBILITY
  259. Chapter 19.72
  260. Chapter 19.74 — PUBLIC HEARINGS AND NOTICE
  261. Chapter 19.76 — APPEALS
  262. Chapter 19.78 — GENERAL PLAN, ZONING MAP, AND ZONING ORDINANCE…
  263. Chapter 19.80 — ENFORCEMENT
  264. Chapter 19.90 — DEFINITIONS/GLOSSARY
  265. Title 20
  266. Chapter 20.04 — ADOPTION OF SUBDIVISION ORDINANCE
  267. Chapter 21.64 — VESTING TENTATIVE MAPS
  268. Title SR
  269. § SR.010. General Provisions.
  270. § SR.020. Administration and Personnel.
  271. § SR.030. Revenue and Finance.
  272. § SR.040. Business Licenses, Taxes and Regulations.
  273. § SR.050. Animals.
  274. § SR.060. Health and Safety.
  275. § SR.070. Public Peace, Morals and Welfare.
  276. § SR.080. Vehicles and Traffic.
  277. § SR.090. Streets, Sidewalks and Public Places.
  278. § SR.100. Public Services.
  279. § SR.110. Buildings and Construction.
  280. § SR.120. Subdivisions.
  281. § SR.140. Environment.
  282. Title PCT
  283. § PCT.010. Prior code cross-reference table.
  284. Title ZOL
  285. Title OL

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