And I will follow up with arbitration or small claim court if the contractor does not comply.

They don't comply I would review your contract and prepare to make a change.

This means they must provide credible evidence to support their claims and comply with all substantiation and record-keeping requirements mandated by the tax code.Despite the taxpayers' testimony that the RV served as a boat sales office and provided nighttime security, they failed to produce any records or documentation to substantiate these claims.

If the tenant has failed to comply with the 30 day notice obligation and you have been unable to rent out the property within that time, then you may consider deducting a pro-rata portion of the rent or other losses from their deposit.

If you want to purchase a STR near LA, look for the drivable vacation destinations around LA that have a well established STR ordinance that you are able to comply with.Happy to answer any more questions about STR and MTR in LA.

Now, you still have to comply with all of the standard 1031 rules -- including (A) buying properties that are at least as valuable as what you sell, and (B) moving all of your equity from the STRs into the LTRs -- then you may still pay some taxes even with a 1031. 

Why do around 90 percent of landlords, even ones with decent houses choose to not comply in getting the CoC?

The new law says that local jurisdictions can't require any restrictions contrary to the new law and must comply.

It does not mean that the structure or transaction is or should be "presumed" to be legal, or automatically qualifies or complies just because you have drafted it pursuant to a specific Section in the Internal Revenue Code. 

That fee is the interest...but because they are partners and it is buying back their right to ownership it complies.