Elk Grove, CA Hotels & Lodging: Transient Occupancy Tax (2026)

030 sets the rate: every transient occupying a hotel room pays a tax equal to 12% of the rent charged by the operator, due at the same time as rent and owed as a debt to the City that is extinguished only by payment to the operator or the City. 020 defines "hotel" broadly to include any structure occupied by transients for lodging, naming motels, tourist homes, apartment houses, dormitories, and mobile homes or house trailers at a fixed location, and defines "transient" as anyone occupying space for 30 days or less unless a written agreement sets a longer term.

08. 060 requires every operator to register with the Tax and License Collector within 60 days of the ordinance's effective date or 30 days of commencing business, obtain a registration certificate, and post it conspicuously on the premises. 070 requires a monthly return and full remittance by the last day of the following month, with all collected tax held in trust for the City until paid. 040 exempts government employees on official business who submit an exemption certificate, and complimentary rooms where no consideration changes hands in either direction, provided the operator retains exemption records for three years. 110.