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

02 to include hotels, motels, tourist homes, lodging houses, apartment houses, and mobile homes or house trailers at a fixed location. 03, the transient owes the 9% charge to the operator at the time rent is paid, and if rent is paid in installments the tax is paid proportionately with each installment; if an operator fails to collect it, the Director of Finance can require the transient to pay the city directly. A TRANSIENT is defined as anyone occupying space for 30 consecutive days or less, so stays longer than 30 days fall outside the tax.

04 exempts federal officers on official business, occupants staying more than 30 days, anyone whose rent runs under $2 a day, occasional non-business room rentals like a private vacation cabin, and hospital or convalescent-home occupants, though most exemptions must be claimed in writing under penalty of perjury at the time rent is collected. 09(C). 15 makes it a misdemeanor for an operator to refuse to register, refuse to file a required return, or file a false or fraudulent return or claim.