Davis, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent
- Effective date
- August 1, 2016
- Transient definition
- Stay of 30 days or less
- Registration deadline
- 30 days after opening
- Late penalty
- 10% + 10% + 0.5%/mo interest
- Fraud penalty
- Additional 25%
- Record retention
- 3 years
Summary
Davis charges a 12% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a hotel, motel, or similar lodging. Operators collect the tax at the time rent is paid and remit it quarterly to the director of finance.
Effective on and after August 1, 2016, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12% of the rent paid by the transient. Such tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city. ... Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4915048; v22 updated 2026-05-19).
Full Breakdown
05, every transient occupying space in a hotel for dwelling, lodging or sleeping purposes owes a tax of 12% of the rent paid, effective since August 1, 2016. "Hotel" is defined broadly to include any inn, tourist home, motel, studio hotel, lodging house, rooming house, apartment house, dormitory, or mobile home at a fixed location. A stay is presumed transient unless a written agreement between operator and occupant sets a longer period. Operators, including online travel companies acting as booking or managing agents, must register the hotel with the director of finance within 30 days of commencing business and post a transient occupancy registration certificate on the premises.
The tax must be stated separately from rent, and operators cannot advertise that they will absorb it. Returns and full remittance are due by the last day of the month following each calendar quarter, though the director of finance may set shorter reporting periods. Records supporting the tax owed must be kept for three years and made available for inspection. Limited exemptions exist for occupancies beyond the city's taxing power and for foreign government officers or employees exempt under federal law or treaty; claims must be made in writing under penalty of perjury when rent is collected.
Violations & Fines
An operator who fails to remit the tax on time owes a 10% delinquency penalty, plus another 10% if the remittance stays unpaid more than 30 days past the due date, plus 0.5% monthly interest on the unpaid tax. If the director of finance finds the nonpayment fraudulent, a further 25% penalty applies on top of the others. The director may estimate and assess tax, penalties and interest where an operator fails to collect or report, with notice by mail; an operator has 10 days to request a hearing or the assessment becomes final and immediately due. Decisions may be appealed to the city council within 15 days by filing a notice with the city clerk. Failing to register, file required returns, or filing a false or fraudulent return or claim is itself a violation of the article.
Frequently Asked Questions
What is the hotel tax rate in Davis?
Who counts as a transient under Davis's hotel tax?
What happens if a Davis hotel operator does not pay the occupancy tax on time?
Sources & Official References
Other rules in Davis
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Transient Occupancy Tax in Nearby Cities
How other cities in Yolo County handle transient occupancy tax.