Livermore, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Applies to
- Stays of 30 consecutive days or less
- Remittance schedule
- Quarterly, by month-end following quarter
- Registration deadline
- Within 30 days of starting business
- Records retention
- 3 years, City may inspect
- Late penalties
- 10% plus 10% at 30 days, 25% for fraud
- Delinquency interest
- 0.5% per month until paid
Summary
Livermore taxes every hotel stay of 30 consecutive days or less at 8 percent of the rent charged, collected by the operator at the time rent is paid under LMC § 3.12.030. The "hotel" definition in § 3.12.020 sweeps in motels, apartment houses, mobile homes and any similar structure, so short-term rentals booked for under 30 days are transient occupancy under the ordinance.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. 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. 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 Administrative Services may require that such tax shall be paid directly to the Director of Administrative Services.
Full Breakdown
020 as an occupant with a right to occupancy of 30 consecutive calendar days or less. The tax is a debt the guest owes the City, collected by the operator when rent is paid; if the rent is paid in installments, the tax is collected proportionally with each installment. The code's "hotel" definition is broad, covering any hotel, inn, tourist home, motel, studio hotel, lodging house, apartment house, dormitory, or mobile home at a fixed location, which pulls short-term rental listings booked for stays under 30 days into the tax.
060; that certificate is not a business permit. 070. 080. 040, and any claim must be made in writing under penalty of perjury at the time rent is collected.
Violations & Fines
Under § 3.12.090, late remittance draws a 10 percent penalty on top of the tax, plus a second 10 percent penalty if still delinquent 30 days after the due date. Fraudulent nonpayment adds a 25 percent penalty on top of both. Unpaid tax accrues interest at 0.5 percent per month until paid, and all penalties merge into the tax itself. Operators who never register or report face a Director-estimated assessment under § 3.12.100, with only 10 days to request a hearing before it becomes final.
Frequently Asked Questions
What is Livermore's hotel occupancy tax rate?
Do short-term rentals owe Livermore's transient occupancy tax?
How often must a Livermore hotel operator remit the occupancy tax?
What happens if a Livermore hotel operator pays the occupancy tax late?
Sources & Official References
Other rules in Livermore
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Transient Occupancy Tax in Nearby Cities
How other cities in Alameda County handle transient occupancy tax.