Hotels & Lodging in San Jose, CA (2026)
2 verified hotels & lodging rules for San Jose, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
San Jose taxes hotel stays at a combined 10 percent: 6 percent under the Transient Occupancy Tax (SJMC 4.72) plus 4 percent under the General Fund Transient Occupancy Tax (SJMC 4.74). Short-term rentals booked through hosting platforms owe the same tax under SJMC 20.80.170.
San Jose Hotel Occupancy Tax: 10% Combined Rate
Some RestrictionsSan Jose Municipal Code §§ 4.72.040, 4.74.050, 20.80.170
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is...
Hotel Living Wage
SJMC Chapter 4.100 requires city service contractors and tenants at Mineta San Jose International Airport to pay a living wage well above state minimum, indexed annually. Health benefits offset is allowed; covered workers also accrue paid sick leave and protections against retaliation.
San Jose Living Wage Ordinance Covers Airport and Service Contracts
Some RestrictionsCalifornia Labor Code § 1182.12
(1) For any employer who employs 26 or more employees, the minimum wage shall be as follows: (A) From January 1, 2017, to December 31, 2017, inclusive,—ten dollars and fifty cents ($10.50) per hour. (B) From January 1, 2018, to December 31, 2018, inclusive,—eleven dollars ($11) per hour.
Looking for Santa Clara County county-wide rules?
County ordinances apply to unincorporated areas and may supplement San Jose city rules.
Hotels & Lodging in Santa Clara County →