Lodi, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of rent charged
- Transient defined
- occupancy of 30 days or less
- Registration deadline
- 30 days after starting business
- Remittance due
- last day of month after each quarter
- Original delinquency penalty
- 10% of tax due
- Fraud penalty
- 25% of tax due
- Appeal window
- 15 days to city council
Summary
Lodi charges a 6% transient occupancy tax on rent paid by anyone occupying a hotel room for 30 consecutive days or less. Operators collect it from guests and remit it monthly to the city's tax administrator under Municipal Code Chapter 3.12.
A."Hotel" means any structure or any portion of any structure which is occupied or intended or designed for the occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location or other similar structure or portion thereof. ... G."Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. ... For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six percent of the rent charged by the operator. ... A.Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 68).
Full Breakdown
12 defines a taxable "hotel" broadly: any hotel, inn, motel, tourist home, lodginghouse, roominghouse, apartment house, dormitory, private club, or mobilehome or house trailer at a fixed location that is occupied by transients. A "transient" is anyone occupying space for 30 consecutive calendar days or less, unless a written agreement sets a longer term. 030, each transient owes a tax of six percent of the rent charged, paid to the operator at the same time as rent, with installment rent taxed proportionally. 020. 060, and all collected tax is held in trust for the city until remitted.
Operators cannot advertise that they will absorb the tax rather than add it to rent. 080: a 10% penalty for original delinquency, an additional 10% if still unpaid 30 days later, a 25% penalty if the tax administrator finds fraud, and interest of one-half of one percent per month on the unpaid tax. 100; the council's decision is final. Records of taxable rents must be kept for three years and are subject to inspection.
Violations & Fines
Failing to register, collect, report, or remit the tax as required is a misdemeanor under Section 3.12.120, as is filing a false or fraudulent return or claim. Late remittance draws a 10% penalty, a second 10% penalty after 30 more days of delinquency, a 25% fraud penalty, and 0.5% monthly interest on the unpaid tax under Section 3.12.080. Unpaid tax is also a debt owed to the city, collectible by civil action under Section 3.12.110.
Frequently Asked Questions
Does Lodi's hotel tax apply to short-term rentals and apartments rented briefly?
Who actually pays Lodi's transient occupancy tax?
What happens if a Lodi hotel operator remits the tax late?
Can an operator appeal a tax assessment from the city?
Sources & Official References
Other rules in Lodi
California rules heatmap·Compare Lodi to another location·View the California hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in San Joaquin County handle transient occupancy tax.