Antioch, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged (§ 3-5.303)
- Transient period
- 30 consecutive days or less
- Registration deadline
- 30 days after starting business
- Filing frequency
- Quarterly returns, due end of next month
- Original delinquency penalty
- 10% of tax due
- Fraud penalty
- 25% of tax, on top of other penalties
- Interest on unpaid tax
- 0.5% per month
Summary
Antioch charges a 10% transient occupancy tax on rent paid at any hotel, motel, or similar lodging under AMC § 3-5.303. Operators collect the tax from every transient staying 30 consecutive days or less and remit it to the city's Tax Administrator, the Director of Finance.
For the privilege of occupancy in any hotel or motel, each person shall be subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. Such tax shall constitute a debt owed to the city, which debt shall be extinguished only by payment to the operator and thence to the city. The occupant shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the occupant's ceasing to occupy space in the hotel or motel.
Full Breakdown
314) defines HOTEL broadly to include any hotel, inn, motel, studio hotel, lodging house, rooming house, apartment house, dormitory, or mobile home at a fixed location used for transient dwelling, lodging, or sleeping. A TRANSIENT is anyone occupying space for 30 consecutive days or less absent a written agreement for a longer stay. 303 the occupant pays the operator a tax equal to 10% of the rent charged, due with each rent installment and fully due when occupancy ends. 1: $1 per room per night for coffee, tea, cookies, or candy; $5 for a continental breakfast; and $10 for a made-to-order hot breakfast, with higher deductions available by application to the Tax Administrator.
306 and post a Transient Occupancy Registration Certificate on the premises; that certificate is not a business permit. 307, operators file quarterly returns and remit collected tax by the last day of the month following each calendar quarter, holding the tax in trust for the city until paid. 304 cover federal/state officers on official business, certain foreign government employees, and Red Cross-placed disaster victims for their first 30 days.
Violations & Fines
Failing to remit tax on time triggers a 10% original delinquency penalty plus a further 10% penalty if unpaid 30 days after the first delinquency, and interest of 0.5% per month on the unpaid tax under § 3-5.308. If the Tax Administrator finds nonpayment fraudulent, a 25% penalty applies on top of the others. Any operator who fails or refuses to register, file a return, or supply required data, or who files a false or fraudulent return or claim, is guilty of a misdemeanor punishable under §§ 1-2.01 et seq. under § 3-5.314. Assessments become final and immediately payable unless the operator requests a hearing within 10 days, and Tax Administrator determinations can be appealed to the City Council within 15 days under § 3-5.310.
Frequently Asked Questions
What is Antioch's hotel occupancy tax rate?
Who counts as a transient under the tax law?
Do hotel operators need to register with the city?
What happens if an operator remits the tax late?
Sources & Official References
Other rules in Antioch
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Transient Occupancy Tax in Nearby Cities
How other cities in Contra Costa County handle transient occupancy tax.