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

First enacted in 1964 and repeatedly amended (most recently Ord. 2023-12), Sec. 7-601 names this the Transient Room Tax Ordinance, and Sec. 7-603 imposes the Transient Occupancy Tax (TOT) on every transient's privilege of occupancy in a 'hotel', a term Sec. 7-602 defines broadly to include motels, tourist homes, bachelor hotels, rooming houses, apartment houses, dormitories, and mobile homes or house trailers at a fixed location. A 'transient' is anyone occupying space for 30 consecutive days or less (Sec. 7-602(h)). The tax is collected by the hotel operator at the time rent is paid and held in trust for the city (Sec.

7-604); operators cannot advertise that they'll absorb the tax themselves (Sec. 7-605). Sec. 7-606 exempts stays over 30 days, rent under $2/day, occasional non-commercial home rentals, hospital/convalescent stays, and certain government or convention-related occupancies. Every operator must register with the Tax Administrator (the Controller/Director of Finance) within 15 days of starting business and display a Transient Occupancy Registration Certificate, operating without one is barred outright (Sec. 7-607). Returns and payment are due quarterly, by the end of the month following each quarter (Sec. 7-609). The ordinance also folds in collection of the Tourism Business Improvement District assessment alongside the tax (Sec. 7-603(b)), and dedicates collections to the Convention Center Fund for acquiring and operating public assembly and convention facilities (Sec. 7-619).