Alameda County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of room rental cost
- Applies to stays
- Under 30 consecutive days
- Jurisdiction
- Unincorporated areas only
- Collected by
- Hotel/lodging operator
- Governing chapter
- Alameda County Code Ch. 2.132
Summary
Unincorporated Alameda County imposes a 10% Hotel and Lodging Tax on hotel, motel, and short-term rental stays under 30 consecutive days, collected by the operator and remitted to the county.
The tax shall be imposed at the rate of ten percent the cost of the rental of the room or rooms or living space subject to the tax.
Full Breakdown
The county's Hotel and Lodging Tax (Ch. 2.132) applies only in the unincorporated areas of Alameda County, not inside Oakland, Berkeley, or the county's other 12 cities, which set their own transient occupancy tax rates. The tax is imposed at 10% of the room rental cost and covers hotels, motels, inns, and other short-term lodging (including short-term rentals) where occupancy runs under 30 consecutive days; timeshares, health facilities, campgrounds, mobile home parks, and qualifying bed-and-breakfast inns in specific rural land-use zones are exempted. Operators collect the tax at the time rent is paid and must register with the tax collector.
Violations & Fines
Late remittance draws a 25% penalty plus 1% monthly interest; a fraud finding adds a 50% penalty and extends the deficiency-assessment window from three years to seven.
Frequently Asked Questions
Does this tax apply to a hotel in Oakland or Berkeley?
Do short-term rentals like Airbnb owe the county tax?
Sources & Official References
Other rules in Alameda County
California rules heatmap·Compare Alameda County to another location·View the California hotels & lodging overview
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