Manteca, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Total TOT rate
- 12%
- Applies to
- stays under 30 days
- Late penalty
- 10% + 10% + interest
- Covers
- short-term rentals too
Summary
Manteca charges a 12% transient occupancy tax on all hotel and short-term rental stays under 30 days, paid by guests and collected by operators at the time rent is paid.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator. Such 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 such 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 tax administrator may require that such tax shall be paid directly to the tax administrator. (Ord. O2018-22 § 1)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4829770; v11 updated 2026-04-21).
Full Breakdown
Manteca has taxed hotel stays since 1966; the current combined rate is 12%, a 9% base tax plus a 3% additional tax added by Ordinance O2018-22. The tax applies to any 'hotel', including motels, rooming houses and similar lodging, for occupancy under 30 consecutive days, and by definition covers short-term rentals: Chapter 3.40 explicitly requires short-term lodging permit holders to collect and remit TOT under this chapter. Operators collect the tax from the guest at the time rent is paid, file quarterly returns, and remit collected tax to the city's tax administrator (the finance director).
Violations & Fines
Late remittance draws a 10% penalty, another 10% after 30 more days, 25% for fraud, plus 0.5% monthly interest; failing to register or post the certificate is also a violation.
Frequently Asked Questions
Do short-term rental hosts have to collect this tax?
What happens if an operator is late?
Sources & Official References
Other rules in Manteca
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Transient Occupancy Tax in Nearby Cities
How other cities in San Joaquin County handle transient occupancy tax.