Solano County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of rent charged
- Transient defined as
- stay of 30 consecutive days or less
- Filing deadline
- last day of month after reporting period
- Initial late penalty
- 10% of tax due
- Continued delinquency penalty
- additional 10% after 30 days
- Fraud penalty
- 25% of tax due
- Refund claim window
- 3 years from payment
Summary
Solano County collects a 5% transient occupancy tax on the rent charged at every hotel, motel, bed and breakfast, RV park, campground, or short-term vacation rental in the unincorporated area. Guests staying 30 consecutive days or less are 'transients' who owe the tax; operators or online booking services collect and remit it to the county tax administrator.
For the privilege of occupancy in any lodging located in the unincorporated area of Solano County, each transient is subject to and shall pay a tax in the amount of five (5%) percent of the rent charged to the transient. Such tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator, to an online booking service that accepts payment of both rent and tax from the transient, or to the county. The transient shall pay the tax at the earliest of the following: (a) at the time the rent is paid by the transient to the operator, (b) at the time rent is paid by the transient to an online booking service, if the online booking service and the county have entered into an agreement whereby the booking service will collect tax from the transient, or (c) at the time the transient arrives at the lodging and prior to occupancy, if the transient has paid rent through an online booking service and the online booking service has not collected tax from the transient.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 1868, passed April 9, 2026).
Full Breakdown
Solano County Code Section 11-21 imposes the tax: any transient occupying lodging in the unincorporated area owes 5% of the rent charged, paid at the earliest of when rent is paid to the operator, when rent is paid through an online booking service under a collection agreement with the county, or on arrival if an online booking service hasn't already collected it. 'Lodging' under Section 11-20 covers hotels, motels, bed and breakfasts, rooming houses, RV parks, and seasonal or event-based campgrounds; it excludes hospital rooms, government-owned facilities, and organized camps under Health and Safety Code Section 18897.
Every operator must register with the tax administrator, the Solano County treasurer/tax collector/county clerk, on a form disclosing ownership and pay a registration fee set by the Board of Supervisors before a Transient Occupancy Registration Certificate issues under Section 11-24; the certificate must be posted prominently, or displayed on the online listing if rent is collected online. Reports and full tax remittance are due on or before the last day of the month following the close of each reporting period under Section 11-26, and no reporting period may exceed one year.
A change in ownership or operator triggers a mandatory audit and joint and several liability of buyer and seller for any tax owed through the sale date under Section 11-25. Refund claims for overpaid or erroneously collected tax must be filed in writing, under penalty of perjury, within three years of payment under Section 11-31.
Violations & Fines
Section 11-34 makes it a violation to operate lodging without complying with the article, to fail to register, to fail to post the registration certificate as required by Sections 11-24 or 11-25, or to fail to file a return required by Section 11-26; filing a false or fraudulent report is separately barred. Section 11-27 penalizes late remittance with a 10% penalty on the tax owed, an added 10% if still delinquent 30 days later, a 25% penalty if the tax administrator finds fraud, and interest of 0.5% per month on the unpaid tax until paid. Under Section 11-33 the tax administrator can record a certificate of delinquency with the county recorder, creating a lien enforceable against the operator's real property, and the county may also sue to collect.
Frequently Asked Questions
Does the 5% tax apply to Airbnb-style rentals in unincorporated Solano County?
Who administers the transient occupancy tax in Solano County?
What happens if an operator pays the tax late?
Can an operator appeal a tax amount the county determines is owed?
Sources & Official References
Other rules in Solano County
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