Beverly Hills city taxes include a local business tax, a 14 percent transient occupancy tax on short-term lodging, a real property transfer tax on real estate sales, and a combined sales and use tax rate of 9.75 percent as of April 1, 2026. Property owners also pay the statewide one percent base rate under Proposition 13, plus voter-approved assessments that appear on the Los Angeles County bill. Which of these touches you depends on whether you’re shopping, staying, owning, selling, or running a business inside the city limits.
Sales and Use Tax
The combined sales and use tax rate on tangible goods sold in Beverly Hills is 9.75 percent as of April 1, 2026, up from the prior 9.5 percent.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That total blends state, county, and local components. The California Department of Tax and Fee Administration publishes the breakdown.
If you’re a retailer collecting sales tax in the city, make sure the current 9.75 percent rate is loaded into your point-of-sale system. Charging the old 9.5 percent means under-collecting, and the state will still expect the full amount.
Transient Occupancy Tax on Hotels and Short-Term Rentals
Guests who stay 30 consecutive calendar days or fewer in a Beverly Hills hotel or short-term rental pay a transient occupancy tax of 14 percent of the rent.2American Legal Publishing. Beverly Hills Code of Ordinances 3-1-303 – Tax Imposed Partial days count as full days, and a guest remains a transient until the 30-day mark actually passes, even if a longer stay was expected from the start.3American Legal Publishing. Beverly Hills Code of Ordinances 3-1-302 – Definitions
There is one way around it: a written agreement for a stay longer than 30 days takes the booking out of the tax. Without that written agreement in hand, the operator has to collect the 14 percent and remit it to the city’s Finance Department, whatever the guest says they intend to do.
Property Tax
Property tax bills start with the one percent statewide base rate on assessed value under Proposition 13.4California State Board of Equalization. California Property Tax An Overview Billing and collection run through the Los Angeles County Tax Collector, not the city.
The number you actually pay is higher than one percent because voter-approved charges sit on top. These fund things like local school district bonds and library improvements, and they show up as separate line items on the annual secured bill. The total effective rate shifts over time as measures are approved and others retire, so the clearest way to see your current rate is to read the line items on the bill itself.
Real Property Transfer Tax
When Beverly Hills real estate changes hands, the city charges its own real property transfer tax on the transaction, authorized under Article 4 of Title 3, Chapter 1 of the municipal code.5American Legal Publishing. Beverly Hills Code of Ordinances – Article 4 Real Property Transfer Tax This is on top of the Los Angeles County documentary transfer tax, not instead of it. Both layers should go into your closing math from the start.
Business Tax
Anyone doing business in Beverly Hills needs a Business Tax Registration Certificate, obtained before operations begin or within 30 days of starting activity inside the city.6City of Beverly Hills. Business Tax The application captures your business name, address, and the nature of the trade, and the Finance Department uses that information to assign a classification. The classification controls how your annual tax is calculated, so it matters that it’s right.
The municipal code sorts businesses into four main classifications:7American Legal Publishing. Beverly Hills Code of Ordinances 3-1-219 – Business Classifications
- Classification A covers corporate headquarters and business and personal services. The tax is an annual base amount plus a per-employee charge, calculated from the prior year’s annualized average headcount (or an estimate, for new businesses).
- Classification B covers retail, wholesale, manufacturing, and contractors. The tax is a base amount plus a gross receipts charge on each $1,000 of prior-year gross receipts above $60,000.
- Classification C covers professions and semiprofessions. The tax is a per-professional charge for each professional or semiprofessional working in the business, plus a per-employee charge for nonprofessional staff, both based on prior-year averages.
- Classification D covers used car dealers and works like Classification B: a base amount plus a gross receipts charge on each $1,000 above $60,000.
The dollar figures for the base taxes and per-unit rates sit in the city’s Schedule of Taxes, Fees and Charges, which the Finance Department publishes separately from the code itself. Any business paying under the gross receipts method needs clean prior-year accounting records, because the city computes the tax straight from the revenue you report.
Penalties and Interest on Late Business Tax
Late business tax payments get expensive quickly. The penalty structure runs as follows:8American Legal Publishing. Beverly Hills Code of Ordinances 3-1-207 – Delinquent Dates, Penalties, Overpayments, Interest
- During the first 30 days of delinquency, a penalty of one percent of the unpaid tax accrues each calendar day, capped at 10 percent for this initial period.
- After 30 days, an additional 10 percent penalty is added on the first day of each subsequent 30-day period that the tax stays unpaid.
- Combined penalties cannot exceed 50 percent of the original tax due.
Interest runs separately at 1.5 percent per month on the unpaid tax, measured from the original delinquency date. Interest keeps accruing even if you’ve been granted an extension, and only the City Council can direct that it be waived. The Finance Director can reduce or eliminate penalties in limited cases, but not as a routine matter.
How to Pay
The city accepts business tax payments and renewals through an online portal, by mailed check to the address on your tax notice, or in person at the Finance Department at City Hall.6City of Beverly Hills. Business Tax Questions can go to the Finance Department at (310) 285-2424. Given how fast the late-payment math moves, confirming that a payment actually posted is worth the extra few minutes.