Carson, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Governing law
- CMC §§ 6400-6414
- Transient threshold
- 30 consecutive days or less
- Tax rate
- Set by Council resolution
- Late penalty
- 10% (plus 10% more after 30 days)
Summary
Carson taxes hotel stays of 30 consecutive days or less under its Uniform Transient Occupancy Tax Ordinance, with the rate set by City Council resolution rather than fixed in the code itself.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax established by resolution of the City Council. The tax imposed shall be calculated as a percentage of the occupancy rent charged by the operator. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel 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 transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. (Ord. 93-1015 § 2; Ord. 89-880 § 1; Ord. 89-874 § 1; Ord. 17 § 6402; Ord. 74-321 § 1) 6403. Exemptions. No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided;
(b) Any federal or State of California officer or employee when on official business;
(c) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
Full Breakdown
Carson Municipal Code § 6402 imposes the transient occupancy tax on any guest occupying a hotel room, calculated as a percentage of rent, with the rate established by resolution of the City Council rather than stated in the ordinance. Under § 6401, a 'transient' is anyone occupying a room for 30 consecutive days or less absent a written agreement for longer occupancy, and 'hotel' expressly covers motels, apartment houses and mobilehomes or house trailers at a fixed location. Operators must collect the tax at the time rent is paid, register with the Tax Administrator for a Transient Occupancy Registration Certificate within 30 days of starting business, and remit collected tax monthly. Late remittance draws a 10 percent penalty, a further 10 percent if still delinquent after 30 days, and 25 percent for fraud, plus interest.
Violations & Fines
Failing to register as an operator, not collecting or remitting the tax on time (10-25% penalties plus interest apply), or filing a false or fraudulent return: each punishable as a misdemeanor up to $500 and six months in jail.
Frequently Asked Questions
What is Carson's hotel occupancy tax rate?
How long can a guest stay in Carson before the tax stops applying?
Sources & Official References
Other rules in Carson
California rules heatmap·Compare Carson to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.