Brentwood, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Transient defined
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Exempt stays
- Rent of $2/day or less
- Late penalty
- 10% then additional 10%
- Fraud penalty
- Additional 25% of tax
- Misdemeanor fine
- Up to $1,000
Summary
Brentwood charges a 10 percent transient occupancy tax on hotel and short-term rental stays of 30 days or less, collected by the operator and remitted to the city's tax administrator under Brentwood Municipal Code Chapter 3.20.
§ 3.20.030. Imposed—Rate designated. For the privilege of hotel occupancy, each transient must pay a tax in the amount of ten percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator, a rental agent, or the city. The transient must pay the tax to the operator or rental agent at the time the rent is paid.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4604307; v5 updated 2025-12-09).
Full Breakdown
030, every transient occupying a hotel, motel, inn, or similar lodging in the city must pay a tax equal to ten percent of the rent charged by the operator. 020) may require the tax be paid straight to the city. 020 is anyone occupying hotel space for 30 consecutive calendar days or less, unless a written agreement sets a longer stay, which sweeps in short-term rental platforms operating within city limits. 060. 040 exempts federal and state officers on official business, foreign government employees exempt under treaty or federal law, and any transient paying two dollars or less per day in rent, but the exemption must be claimed under penalty of perjury at the time rent is collected. 070, holding the funds in trust for the city. 110.
Violations & Fines
Late remittance draws a 10 percent penalty under § 3.20.080, a second 10 percent penalty if still unpaid 30 days later, and a 25 percent fraud penalty on top of both if the tax administrator finds fraud, plus interest of one-half of one percent per month on the unpaid tax. Beyond the civil penalties, § 3.20.140 makes a violation, including filing a false or fraudulent return, a misdemeanor punishable by a fine of up to $1,000, imprisonment up to six months, or both. Operators may appeal an assessment to the city council under § 3.20.100 within the timelines set by § 3.20.090.
Frequently Asked Questions
What is Brentwood's hotel tax rate?
Does the tax apply to short-term rentals in Brentwood?
Are any stays exempt from Brentwood's occupancy tax?
What happens if an operator does not pay the tax on time?
Sources & Official References
Other rules in Brentwood
California rules heatmap·Compare Brentwood to another location·View the California hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in Contra Costa County handle transient occupancy tax.