Compton, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7.5% of rent (§ 3-2.3)
- Covers stays of
- 30 consecutive days or less
- Registration deadline
- Within 30 days of starting business
- Return due
- Last day of each month
- Late penalty
- 15% plus 15% (30-day) plus 25% fraud
- Interest on unpaid tax
- 1.5% per month
- Violation classification
- Misdemeanor under § 3-2.14
Summary
Compton taxes short-term lodging at 7.5% of the rent charged, collected by the hotel operator from every transient staying 30 consecutive days or less. Municipal Code § 3-2.3 makes the tax a debt owed to the City, due when rent is paid, and operators must remit it monthly to the City Controller under the Uniform Transient Occupancy Tax Law.
For the privilege of occupancy in any hotel, such transient shall be subject to and shall pay a tax in the amount of 7.5% of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City, which debt shall be extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at 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 that tax due is not paid to the operator of the hotel, the City Controller may require that such tax shall be paid directly to the City Controller.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4952997; v15 updated 2026-07-14; through 07-14-2026).
Full Breakdown
14, taxes occupancy in any 'hotel,' a term the code defines broadly to include hotels, motels, tourist homes, apartment houses, dormitories, mobile homes at a fixed location, and any other structure rented to transients for dwelling, lodging or sleeping purposes. A 'transient' is anyone occupying space for 30 consecutive days or less; longer stays under a written agreement fall outside the tax. 5% of the rent charged by the operator, payable by the transient when rent is paid, with installment stays taxed proportionally with each installment.
The tax is a debt owed to the City that can only be discharged by payment to the operator or the City Controller. 6). 7). 4). 11).
Violations & Fines
An operator who fails to remit tax on time owes a 15% penalty on top of the tax, plus another 15% if the remittance is still delinquent 30 days later, and a 25% penalty if the City Controller finds fraud (§ 3-2.8). Unpaid tax also accrues interest at 1.5% per month. Failing to register, filing a false return, or refusing to remit is a misdemeanor punishable under Chapter 1, § 1-6 (§ 3-2.14).
Frequently Asked Questions
What is Compton's transient occupancy tax rate?
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Sources & Official References
Other rules in Compton
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.