Taxes & Fees: El Cerrito vs Martinez
How do taxes & fees rules compare between El Cerrito, CA and Martinez, CA?
El Cerrito has fewer restrictions than Martinez.
El Cerrito, CA
Contra Costa County
Contra Costa County imposes a 10% Transient Occupancy Tax on short-term rentals (stays under 30 days) in the unincorporated area. Operators must register, collect the tax, and remit it monthly or quarterly to the Treasurer-Tax Collector. Airbnb collects and remits TOT directly for qualifying bookings.
View full El Cerrito rules →Martinez, CA
Contra Costa County
Because short-term rentals are prohibited in Martinez, there is no local Transient Occupancy Tax (TOT) framework for STR operators. Illegal STR operators remain subject to California state tax liability. No TOT applies to compliant 30+ day rentals.
View full Martinez rules →Key Facts Comparison
| Fact | El Cerrito | Martinez |
|---|---|---|
| TOT rate | 10% of rent | - |
| Threshold | Stays of 30 days or less | - |
| Registration | Within 30 days of starting | - |
| Airbnb collection | Yes, direct remittance | - |
| Late penalty | 10% / 20% + 1% per month interest | - |
| TOT | - | No STR TOT — rentals prohibited |
| Illegal STRs | - | Subject to CA state tax + code enforcement |
| Long-Term Rentals | - | No TOT for 30+ day stays |
| State Rate | - | California charges no state STR tax for compliant 30-day+ rentals |
Highlighted rows indicate differences between cities.
El Cerrito FAQ
What is the TOT rate in unincorporated Contra Costa County?
The Transient Occupancy Tax rate is 10% on stays of 30 days or less in the unincorporated portions of the county. Incorporated cities may set their own rates.
Do I need to file TOT returns if Airbnb handles the tax?
If you rent exclusively through Airbnb, the platform files and remits on your behalf, but you must still register and obtain a certificate. Any direct bookings require you to file and remit separately.
Martinez FAQ
What taxes do I owe on short-term rental income in Martinez?
Because short-term rentals are prohibited in Martinez, there is no local Transient Occupancy Tax (TOT) framework for STR operators. Illegal STR operators remain subject to California state tax liability. No TOT applies to compliant 30+ day rentals.
How much is the short-term rental license fee in Martinez?
TOT: No STR TOT — rentals prohibited. Illegal STRs: Subject to CA state tax + code enforcement. Long-Term Rentals: No TOT for 30+ day stays. State Rate: California charges no state STR tax for compliant 30-day+ rentals.
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