Taxes & Fees: Lodi vs Stockton

Do I have to collect TOT if I rent through Airbnb or Vrbo?

Yes. The TOT is owed on every short-term stay (30 days or fewer) in Lodi. While some platforms remit on behalf of hosts in other jurisdictions, Lodi operators remain responsible for ensuring the 6% TOT and 4.5% LTBID assessment are collected and remitted to the City of Lodi Finance Department.

Is a long-term tenant exempt?

Yes. Guests who occupy a room for 31 or more consecutive days are exempt from the Lodi TOT.

Do I need any city permit beyond paying tax?

Yes. Operating any business from a home in Lodi requires a Home Occupation Permit under LMC §17.36.060. The application fee was $93.42 as of January 1, 2024.

What is Stockton's hotel/Airbnb tax rate?

8% of the rent paid by guests staying 30 consecutive days or less, per Stockton Municipal Code Chapter 3.28 (Uniform Transient Occupancy Tax).

Does Airbnb collect TOT automatically in Stockton?

Airbnb collects and remits TOT on behalf of hosts in many California jurisdictions through voluntary collection agreements. Hosts should verify with the City Tax Administrator and Airbnb's California tax page whether Stockton is currently covered; the operator remains legally responsible if the platform does not collect.

Do I need a business license in addition to paying TOT?

Yes. Stockton Municipal Code Title 5 requires every business operating in the city — including short-term rentals — to obtain a business license before commencing operation.