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Chula Vista, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
10% of rent charged
Registration
TOT certificate required before renting
STR applicability
STR permittee treated as operator
Small-stay exemption
$5.00/day or less exempt
Late-payment penalty
10% + 10% (fraud +25%)
Misdemeanor penalty
Up to $500 fine / 6 months jail

Summary

Chula Vista taxes every hotel, campsite and short-term rental stay at 10 percent of rent under CVMC 3.40.030. Operators must register with the Director of Finance and post a Transient Occupancy Registration Certificate before renting to transients, and short-term rental hosts owe the same tax under CVMC 5.68.040(B).

For the privilege of occupancy in any hotel or campsite, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged by the operator... [CVMC 3.40.030(A)] ... The Short-Term Rental of a Dwelling is subject to the City's business license requirements (Chapter 5.02 CVMC) and the City's transient occupancy tax requirements (Chapter 3.40 CVMC). For purposes of the City's transient occupancy tax requirements, the Permittee of a Short-Term Rental shall be considered an operator and the Responsible Person shall be considered a transient. [CVMC 5.68.040(B)]

View official code

Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 3623, passed May 19, 2026).

Full Breakdown

020 to include structures held out to the public for transient lodging; a "transient" is anyone occupying space for 30 consecutive days or less. 050) and must separately state it on the receipt, an operator may not advertise that the tax is absorbed into the room rate. 060 requires the operator to register the hotel or campsite with the Director of Finance and obtain a Transient Occupancy Registration Certificate, posted conspicuously on the premises, stating the operator's name, the property address and the date of issuance.

070). 00 a day or less; there is no exemption for government employees traveling on official business. 40 CVMC)" and deems the STR permittee an "operator" and the guest a "transient" for TOT purposes, and if the rental operates without a valid Short-Term Rental Permit, the property owner or long-term tenant is treated as the operator instead, so unpermitted hosts cannot escape the tax. 030(B)), but has no authority to raise it above 10 percent without separate Council action.

Violations & Fines

Late remittance draws a 10 percent penalty under CVMC 3.40.080(A); a second 10 percent penalty applies if the delinquency continues more than 30 days after notice, and a 25 percent fraud penalty stacks on top if the Director of Finance finds the nonpayment fraudulent. Operators may appeal an assessment to the Director of Finance within 10 days and then to the City Council within 15 days (CVMC 3.40.100, 3.40.110). Under CVMC 3.40.190, failing to register, filing a false or fraudulent return, or otherwise violating the chapter is a misdemeanor punishable by a fine of up to $500.00, imprisonment in county jail for up to six months, or both.

Frequently Asked Questions

What is the hotel tax rate in Chula Vista?
10 percent of the rent charged, paid by the transient to the hotel or campsite operator at the time rent is paid, under CVMC 3.40.030(A). The City Council can temporarily reduce it to no less than 8 percent for one year after a noticed public hearing.
Do Airbnb and short-term rental hosts owe the transient occupancy tax?
Yes. CVMC 5.68.040(B) makes every Short-Term Rental subject to the Chapter 3.40 transient occupancy tax and treats the permittee as the operator responsible for collecting and remitting it, exactly as a hotel operator would.
Does a hotel operator need to register before collecting the tax?
Yes. CVMC 3.40.060 requires registration with the Director of Finance and a posted Transient Occupancy Registration Certificate within 30 days of commencing business, before renting to any transient.
Is any stay exempt from the tax?
Only accommodations renting at $5.00 a day or less are exempt under CVMC 3.40.040. There is no exemption for federal, state or local government employees traveling on official business.

Sources & Official References

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