Huntington Beach, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Taxed stays
- 30 consecutive days or less
- Tax rate
- Combined state and local use tax rate, by resolution
- Remittance deadline
- Last business day of following month
- First delinquency penalty
- 10% of tax owed
- Second delinquency penalty
- Additional 10% after 30 more days
- Fraud penalty
- Additional 25% of tax owed
- Record retention
- 3 years, open to Treasurer inspection
Summary
Huntington Beach taxes every hotel stay of 30 consecutive days or less at the combined state and local use tax rate the City Council sets by resolution, collected by the operator and remitted monthly to the City Treasurer under Chapter 3.28's Uniform Transient Occupancy Tax.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax on the rent charged by the operator at a rate equal to the current, combined state and local use tax rate. Said rate shall be declared by the City Council by resolution from time to time. Said 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4954605; v17 updated 2026-06-16).
Full Breakdown
020). 030, each transient (anyone occupying a room for 30 consecutive days or less) owes a tax on rent "at a rate equal to the current, combined state and local use tax rate," set by City Council resolution and paid to the operator at the time rent is paid, or in installments if rent is paid that way. The debt is extinguished only by payment to the operator or the City, and if an operator won't collect it, the City Treasurer can demand payment directly from the transient. 090). 040). 130).
Violations & Fines
Late remittance draws a 10% penalty under § 3.28.100, plus a second 10% penalty if still unpaid 30 days after the first delinquency, a 25% penalty on top of both if the Treasurer finds fraud, and interest at 0.5% per month on the unpaid tax. An operator who fails to register, file a return, or who files a false or fraudulent return is guilty of a misdemeanor under § 3.28.160.
Frequently Asked Questions
What is Huntington Beach's transient occupancy tax rate?
Who has to register and collect Huntington Beach's hotel tax?
What happens if a Huntington Beach hotel operator remits the occupancy tax late?
Sources & Official References
Other rules in Huntington Beach
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How other cities in Orange County handle transient occupancy tax.