Glendale, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Hotel occupancy tax rate
- 12% of rent charged
- Monthly return deadline
- 25 days after month closes
- First late penalty
- 10% of tax owed
- Continued delinquency penalty
- Additional 10% after 30 days
- Fraud penalty
- Additional 50% of tax owed
- Interest on unpaid tax
- 0.5% per month
- Exempt stay length
- 31+ day qualified rental agreements
Summary
Glendale imposes a 12% Transient Occupancy Tax on every hotel guest's rent under Municipal Code Section 4.32.030. The operator collects the tax when rent is paid and remits it to the city's tax administrator, with the debt following the guest until the operator or city is paid in full.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12% of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4983441; v20 updated 2026-05-19).
Full Breakdown
030, titled "Imposed," sets Glendale's hotel tax at 12% of the rent charged by the operator for any transient occupancy, meaning any stay of 30 consecutive days or less. The tax is a debt owed by the guest to the city, extinguished only when paid to the operator or directly to the city, and it becomes due in installments if rent is paid that way, with the full balance owed once the guest stops occupying the room. 050, and they cannot advertise that the tax is absorbed into the room rate or waived.
040 exempts a handful of narrow categories: guests under a qualified rental agreement of 31 or more consecutive days, federal or state officers on official business, exempt foreign government officers, and occupancy provided without charge; every exemption claim must be made in writing at the time rent is collected, under penalty of perjury, and the tax administrator decides eligibility. 070 requires a monthly return within 25 days of each calendar month's close, with the collected tax held in trust for the city until remitted. 5% per month. 075 separately bars hotels from charging hourly room rates.
Violations & Fines
An operator who misses the filing deadline owes a 10% penalty on the tax due, a second 10% penalty if the delinquency runs past 30 days, and a 50% fraud penalty on top of both if the tax administrator finds the nonpayment was fraudulent, plus interest at 0.5% per month until paid. Beyond these civil penalties, Section 4.32.080(G) makes it a misdemeanor, punishable under Section 1.20.010, for an operator to refuse to collect the tax, fail to file, refuse to open records for inspection, or file a false return, with each day of the violation charged as a separate offense.
Frequently Asked Questions
What is Glendale's hotel occupancy tax rate?
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When must Glendale hotels file and pay the occupancy tax?
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Sources & Official References
Other rules in Glendale
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.