La Mesa, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- TOT rate
- 10% of rent, since Jan. 1, 1991
- Exempt rent threshold
- $15 per day or less
- Return filing
- Quarterly, to Director of Finance
- Late penalty
- 10% first, 10% more after 30 days
- Fraud penalty
- Additional 25% of tax owed
- Misdemeanor penalty
- Up to $500 fine or 6 months jail
Summary
La Mesa's transient occupancy tax ordinance, Municipal Code Chapter 6.09, charges every transient occupying a "hotel" a 10% tax on rent, a rate set effective January 1, 1991. "Hotel" is defined broadly to cover any structure held out to the public for transient dwelling, lodging or sleeping, which functionally reaches short-term rentals even though the city has no separate STR licensing ordinance.
This chapter shall be known as the "transient occupancy tax ordinance of the city of La Mesa." ... A."Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and is held out as such to the public. "Hotel" does not mean any hospital, convalescent home or sanitarium ... For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator commencing January 1, 1991. Said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or the city. ... Any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred dollars or by imprisonment in the county jail for a period of not more than six months or by both such fine and imprisonment.
Full Breakdown
Section 6.09.010 titles the chapter the "transient occupancy tax ordinance of the city of La Mesa." Section 6.09.020(A) defines "hotel" as any structure or portion of one occupied, intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and held out as such to the public, expressly excluding hospitals, convalescent homes and sanitariums; a "transient" is anyone occupying space for 30 consecutive days or less. Under §6.09.030, each transient owes the city a 10% tax on the rent charged, a rate operative since January 1, 1991, collected by the hotel operator at the time rent is paid and remitted to the Director of Finance.
Rent at $15 a day or less, government-paid rent, and treaty or federal/state-exempt stays are excused from the tax (§6.09.040). Operators must register with the Director of Finance and post a transient occupancy registration certificate (§6.09.060), file quarterly returns and remit collected tax by the last day of the following month (§6.09.070), and keep records for three years (§6.09.120). Late remittance draws a 10% penalty, a further 10% if delinquency continues past 30 days after notice, and a 25% fraud penalty on top of those (§6.09.080).
Assessment disputes go first to the Director of Finance and then, within 15 days, to the city council by written appeal to the city clerk (§6.09.100-.110). Any violation of the chapter, including an operator's false or fraudulent return, is a misdemeanor punishable by up to a $500 fine or six months in county jail, or both (§6.09.190).
Violations & Fines
Failing to remit the tax on time draws a 10% penalty, rising to a second 10% penalty after 30 days' continued delinquency and a 25% penalty for fraud. Violating the chapter, including filing a false or fraudulent return, is a misdemeanor punishable by up to a $500 fine, six months in county jail, or both, under §6.09.190.
Frequently Asked Questions
What is La Mesa's hotel occupancy tax rate?
Does La Mesa's occupancy tax apply to short-term rentals, not just hotels?
Is any stay exempt from La Mesa's transient occupancy tax?
What happens if a hotel operator remits La Mesa's occupancy tax late?
Sources & Official References
Other rules in La Mesa
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Transient Occupancy Tax in Nearby Cities
How other cities in San Diego County handle transient occupancy tax.