Bakersfield, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of room rental charge
- Governing section
- Bakersfield Municipal Code § 3.40.020
- Remittance due
- 1st of month, prior month's collections
- Late penalty
- 10% plus additional 10% after 30 days
- Exempt stays
- 30+ consecutive days (permanent resident)
- Records retention
- 3 years, open to tax collector
Summary
Bakersfield charges a 12% transient occupancy tax on room rental paid by any guest staying 30 consecutive days or fewer at a hotel, motel, inn, or other lodging place in the city, per Municipal Code Section 3.40.020. Operators collect the tax at time of payment and remit it monthly to the city treasurer.
A. There is imposed and levied on each and every transient a tax equivalent to twelve percent of the total amount paid for room rental by and for any such transient to any hotel; which tax shall be collected from the transient at the time and in the manner provided in Section 3.40.030.
B. The tax is levied for revenue purposes and is necessary for the usual financial operation of the city.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 5221, passed July 15, 2026).
Full Breakdown
010 defines broadly to include hotels, motels, inns, tourist homes, roominghouses, and 'other lodging place' within the city, which reaches short-term rentals operating as lodging businesses. 030) and holds it in trust for the city until remittance. 040). A guest who is a 'permanent resident', someone with 30 consecutive days' occupancy or the right to it, is not a transient and the room charge is not taxable. 120: room rental billed to a hospital, medical clinic, convalescent home, or home for the aged, and room rental paid directly by the federal government when the guest supplies an exemption form, photo ID, proof of federal employment, and travel orders. 080). 033).
Violations & Fines
Late remittance draws a 10 percent penalty the day after the due date, and an additional 10 percent penalty if the tax remains unpaid 30 days later (Section 3.40.050). Under Section 3.40.150, finance department employees holding the position of finance director, treasurer, or financial investigator may enforce this chapter and, citing Penal Code Section 836.5, arrest without a warrant for a misdemeanor violation committed in their presence. Section 3.40.031 bars any injunction or writ to block tax collection while a dispute is pending.
Frequently Asked Questions
Does Bakersfield's hotel tax apply to short-term rentals?
Who collects and remits the Bakersfield hotel tax?
What happens if a hotel operator pays the tax late?
Is a long-term guest exempt from the Bakersfield hotel tax?
Sources & Official References
Other rules in Bakersfield
California rules heatmap·Compare Bakersfield to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Kern County handle transient occupancy tax.