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

030 taxes every occupancy in a 'hotel' or 'short-term rental' at 10% of the rent charged, with the transient owing the tax to the operator at the time rent is paid or, if unpaid, directly to the Tax Administrator once the transient stops occupying the space. 020 covers any structure occupied for dwelling, lodging or sleeping by transients, including motels, tourist homes, rooming houses, apartment houses and mobile homes at a fixed location. A SHORT-TERM RENTAL UNIT is a permanent dwelling or part of one rented for fewer than 30 consecutive days.

A TRANSIENT is anyone occupying space for 30 consecutive days or less unless a written agreement sets a longer term. The Tax Administrator is the Director of Administrative Services. 050, each operator must collect the tax at the same time as rent, state it separately from the rent on the guest's receipt, and may never advertise that the tax will be absorbed or waived. 060 requires every operator to register within 30 days of commencing business and post a transient occupancy registration certificate on the premises showing the operator's name, the property address, and the issue date; the certificate explicitly does not substitute for any other required city permit.

070, operators must file a return and remit the full tax collected to the Tax Administrator by the last day of the month following the close of each calendar quarter, and all collected tax is held in trust for the city until remitted. 040 are narrow: occupancies the city is constitutionally barred from taxing, and foreign government officers or employees exempt under federal law or treaty, claimed only on a sworn form at the time rent is collected.