El Cajon, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Chapter 3.44 of the El Cajon Municipal Code, the "uniform transient occupancy tax regulations," taxes any transient, defined as someone occupying a room for 30 consecutive days or less, at a combined rate of 10 percent of the rent charged. Section 3.44.040 sets the base rate at 6 percent. Section 3.44.045, added by Ordinance 4186 in 1989, layers on an additional 2 percent, and Section 3.44.046, added by Ordinance 4392 in 1993, adds a further 2 percent, bringing the total to 10 percent. The "hotel" definition in Section 3.44.030 sweeps in far more than traditional lodging: it covers any inn, motel, roominghouse, apartment house, mobile home, motor home, or travel trailer at a fixed location, so short-term and vacation rentals pay the same tax as a hotel room.

Operators collect the tax at the time rent is paid and hold it in trust for the city (Section 3.44.080(D)). Returns and full payment are due to the city treasurer by the last day of the month following the close of each calendar quarter, unless the treasurer sets a shorter reporting period. Late payment triggers a 10 percent penalty (Section 3.44.090(A)), a second 10 percent penalty if the remittance is still unpaid 30 days later (Section 3.44.090(B)), a 25 percent fraud penalty where nonpayment is deliberate (Section 3.44.090(C)), and interest of one-half of one percent per month on the unpaid tax. Operators disputing a treasurer assessment have 10 days to request a hearing, and 15 days to appeal an adverse determination to the city council (Sections 3.44.100, 3.44.110). Operators must keep transaction records for three years for the treasurer's inspection (Section 3.44.120).