Hanford, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Applies to
- Stays under 30 consecutive days
- Collected by
- Hotel operator, remitted quarterly
- Administered by
- City Director of Finance
- Late penalty
- 10%, then 10% more, plus interest
Summary
Hanford, California (Kings County) charges an 8% transient occupancy tax on rent paid for stays under 30 consecutive days in any hotel, motel, or similar lodging. Operators collect it with the rent and remit it to the city quarterly.
For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of four percent of the rent charged by the operator. Effective January 1, 1984, such tax shall be in the amount of six percent of the rent charged by the operator, and effective January 1, 1985, such tax shall be in the amount of eight percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the city, which debt shall be 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 director of finance may require that such tax be paid directly to the director of finance. (Prior code § 3-5.403)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4873707; v4 updated 2026-03-17).
Full Breakdown
Hanford Municipal Code § 3.24.030 taxes hotel occupancy at 8% of rent charged, a rate that stepped up from 4% originally to 6% effective January 1, 1984 and to 8% effective January 1, 1985. "Hotel" is defined broadly in § 3.24.020 to include motels, inns, tourist homes, apartment houses, and mobilehomes at a fixed location. Operators must register with the city's director of finance (§ 3.24.060), collect the tax at the time rent is paid, and file quarterly returns with full remittance (§ 3.24.070). Stays of 30+ consecutive days under a written agreement are not "transient" occupancy and fall outside the tax.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty if still unpaid 30 days later, and 25% for fraud, plus 0.5% monthly interest on the unpaid tax (§ 3.24.090). Failing to register, filing a false or fraudulent return, or refusing to remit is a criminal infraction (§ 3.24.170).
Frequently Asked Questions
Does Hanford's occupancy tax cover short-term rentals like Airbnbs?
Who is exempt from Hanford's transient occupancy tax?
Sources & Official References
Other rules in Hanford
California rules heatmap·Compare Hanford to another location·View the California hotels & lodging overview
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