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

Fairfield's TOT was first adopted in 1965 at a lower rate and held at 10% from 1984 through December 31, 2024. Measure M, a general-purpose tax measure on the November 2024 ballot, raised the rate to 12% effective January 1, 2025 with no sunset, and was approved as a general tax requiring only a simple majority. Under California Revenue & Taxation Code §7280, cities may impose TOT on transient stays (under 30 consecutive days); Fairfield's ordinance defines 'hotel' broadly to capture hotels, motels, inns, tourist homes, public/private clubs operating lodging, mobile homes or house trailers at fixed locations, and similar accommodations. The 'transient' definition (under 30 consecutive days) is critical: a guest who stays 30 consecutive days or more becomes a non-transient and the operator must refund tax collected on the first 30 days or treat the entire stay as non-taxable depending on the booking structure. The operator must: (1) register with the City Finance Department within 30 days of beginning business and obtain a Transient Occupancy Registration Certificate, displayed at the property; (2) collect TOT at the time rent is collected; (3) hold the tax in trust for the City; and (4) file monthly returns by the last day of the month following each calendar month. Exemptions: federal government employees on official business with proper documentation (typically a GSA Form SF-1094), foreign diplomats with proper credentials, and certain welfare/relief program payees. The 3% TBID assessment is added on the same base and funds Visit Fairfield. Penalties for non-compliance: 10% delinquency at first month late, additional 10% at 30+ days late, plus 0.5% monthly interest; willful evasion is a misdemeanor. Fairfield's principal lodging cluster sits along I-80 near the Solano Town Center and the Travis AFB Westgate, including major brands (Hilton, Marriott, Hyatt, Best Western) and a number of independent motels.