Richmond vs Walnut Creek

Richmond imposes a 10% Transient Occupancy Tax on the rent charged for any lodging stay of fewer than 30 consecutive days, including short-term rentals. Operators must collect the tax from each guest, file returns with the Finance Department, and remit the full amount regardless of whether the platform collects on their behalf.

Walnut Creek imposes a 10% Transient Occupancy Tax on all rentals under 30 days under Municipal Code Chapter 3-4. Hosts must register for a TOT certificate, collect the tax on all rent and cleaning fees, and remit it to the city — even when Airbnb or VRBO collect automatically, the legal liability remains with the operator.