Clovis, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent, effective Jan. 1, 2023
- Transient definition
- 30 consecutive days or less
- Registration deadline
- Within 15 days of starting business
- Filing frequency
- Quarterly (Apr., Jul., Oct., Jan.)
- Initial delinquency penalty
- 10% of tax owed
- Fraud penalty
- Additional 25% of tax owed
- Appeal deadline
- 15 days to City Manager
Summary
Clovis charges a 12% Transient Occupancy Tax on hotel, motel, and short-term rental stays of 30 consecutive days or less, effective since January 1, 2023. Operators must register with the Finance Director's Tax Administrator, collect the tax at the time rent is paid, and remit it quarterly, or face escalating delinquency penalties and interest.
(a) For the privilege of occupancy in any hotel on and after January 1, 2023, each transient is subject to, and shall pay, a tax in the amount of twelve percent (12%) of the rent charged by the operator or paid by the transient, whichever is greater. (b) The tax shall be charged on the full rental rate regardless of whether the operator has an arrangement with a travel company to sell a room or block of rooms to the travel company at a discounted rate and regardless of whether the transient paid the rent directly to the operator or through a travel company. (c) The transient shall pay the tax to the operator of the hotel at the time the rent is paid. Such tax shall constitute a debt owed to the City, which debt shall be extinguished only by payment to the operator or to the City.
Full Breakdown
402 defines a taxable "hotel" broadly to include any hotel, inn, motel, studio hotel, lodging house, apartment house, or mobile home or house trailer at a fixed location used for transient dwelling, lodging, or sleeping, meaning short-term rentals fall within the tax's reach. A "transient" is anyone occupying space for 30 consecutive calendar days or less absent a written agreement for longer occupancy. 403 sets the rate at 12% of the rent charged or paid, whichever is greater, applied to the full rental rate even where a travel company sells the room at a discount.
409. 406 exempts persons the City lacks power to tax, foreign or federal government officials on official business, and State officials on official business. 415.
Violations & Fines
Failing to remit the tax on time triggers a 10% original delinquency penalty, a further 10% penalty if still unpaid 30 days later, and a 25% fraud penalty on top of both if nonpayment is willful, plus 1.5% monthly interest on the unpaid tax, all under § 3.3.408. Section 3.3.416 separately makes it unlawful for an operator to fail or refuse to register, to fail to file a required return, or to file a false or fraudulent return with intent to evade the tax.
Frequently Asked Questions
What is the Clovis hotel occupancy tax rate?
Does the Clovis occupancy tax apply to short-term rentals like Airbnb?
How often must operators remit the Clovis occupancy tax?
What penalties apply for late Clovis occupancy tax payments?
Sources & Official References
Other rules in Clovis
California rules heatmap·Compare Clovis 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 Fresno County handle transient occupancy tax.