Registration fees are due between January 1 and the end of February to avoid any late fees. You are still required to pay the fee even if you don’t receive a notification in the mail- they just expect you to know this. Beginning March 1st, $14 late fee is added per rental unit, and if that isn’t paid by July 1st, another $14 late fee is added.
You can pass on 50% of the registration fee to the tenant in the month of July ($12) but I have never heard of it being done because it is somewhat of a chore to go through to collect such a small amount. To pass on a portion of the rental registration fee to the tenants, you need to post 30 day written notice and they will probably be confused because that monthly will have a different amount than their usual rent.
An owner cannot legally collect rent from a tenant of a Los Angeles Rent Controlled unit unless they have registered the unit that year. A tenant might use the fact that their rental unit is unregistered in court during an eviction hearing, to which the judge would ask the landlord “why isn’t this unit registered?” The case will delayed, costing you potentially another month of lost rent, while you go back to LAHD and register the unit.
Owner Occupied Units and units occupied by an onsite manager must file a LAHD Rental Registration Exemption 2013 each year with LAHD and are exempt from the Registration Fee.