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Los Banos, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
10% of rent charged
Taxable stay
30 consecutive days or less
Administered by
Tax Administrator (City Manager)
Reporting
Quarterly returns and remittance
Registration deadline
Within 30 days of starting business
Max security deposit
$15,000.00 or one year's liability
Original delinquency penalty
10% of tax due

Summary

Los Banos charges a 10% Transient Occupancy Tax on rent paid by anyone occupying a hotel, motel, or similar lodging for 30 consecutive days or less. Operators collect the tax when rent is paid and remit it to the City's Tax Administrator, the City Manager, under Municipal Code Chapter 3-13.

For the use and privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of 10% 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.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4356507; v3 updated 2025-03-05).

Full Breakdown

03 sets the rate: each transient pays a tax of 10% of the rent charged by the operator, and the debt is extinguished only by payment to the operator or the City. 02 as anyone occupying space for 30 consecutive calendar days or less, counting partial days as full days, which is the line that separates a taxable hotel stay from a longer-term rental. "Hotel" covers any structure occupied for dwelling, lodging or sleeping purposes, including motels, tourist homes, rooming houses, apartment houses and mobile homes or house trailers at a fixed location. 06). 05). 07). 16). 10).

Violations & Fines

Failure to remit on time draws a 10% original delinquency penalty, plus an additional 10% for each further 30-day period the remittance stays delinquent, and a 25% penalty if the Tax Administrator finds fraud, with interest at one-half of one percent per month on the unpaid tax (Section 3-13.08). Any operator who fails to register, fails to file a required return, or files a false or fraudulent report or claim is guilty of a misdemeanor under Section 3-13.14, punishable as set out in Title 1, Chapter 2 of the Code.

Frequently Asked Questions

What is the hotel tax rate in Los Banos?
Section 3-13.03 sets the Transient Occupancy Tax at 10% of the rent charged by the operator. The transient pays it to the operator at the time rent is paid, and it becomes a debt owed to the City until paid to the operator or directly to the Tax Administrator.
Does the tax apply to short-term rentals in Los Banos?
Yes. Section 3-13.02 defines "hotel" broadly enough to include any structure occupied for dwelling, lodging or sleeping purposes, and "transient" as anyone occupying space for 30 consecutive days or less, which covers short-term rental stays under that length, not just traditional hotels and motels.
Do hotel operators need to register with the City?
Yes. Section 3-13.06 requires every operator to register with the Tax Administrator within 30 days of starting business and obtain a Transient Occupancy Registration Certificate, which must be posted on the premises, renewed yearly, and is not transferable to a new proprietor.
What happens if an operator pays the tax late?
Section 3-13.08 imposes a 10% penalty for the original delinquency, an added 10% for each further 30-day period it remains unpaid, a 25% penalty if the nonpayment is fraudulent, and interest of one-half of one percent per month until the tax is paid in full.

Sources & Official References

Other rules in Los Banos

Landscaping Rules: Water RestrictionsSignificant RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome RestrictionsFire Regulations: Brush ClearanceSome RestrictionsLandscaping Rules: CompostingSome RestrictionsLandscaping Rules: Native PlantsFew RestrictionsLandscaping Rules: Weed OrdinancesSome Restrictions

All Los Banos rules

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