Moorpark, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Maximum tax rate
- 10% of rent charged
- Who pays
- Transient occupant
- Who collects/remits
- Operator, to city treasurer
- Registration deadline
- Within 30 days of opening
- Late penalty
- 10% plus 1.5% monthly interest
Summary
Moorpark taxes hotel and short-term lodging stays of 30 days or less at a rate the city council sets by resolution, capped at 10% of the rent charged, collected by the operator and remitted to the city treasurer.
For the privilege of transient occupancy in any hotel, each transient is subject to and shall pay a tax in an amount established by resolution of the city council but not to exceed 10% of the rent charged by the operator. The 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, or if any amount paid is less than the full amount of the rent and tax accrued to the time of payment, a proportionate share of the tax shall be deemed to have been paid with each such payment or installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax is not paid to the operator of the hotel, the city treasurer may require that such tax shall be paid directly to the city. (Ord. 120 § 1, 1989)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4978490; v10 updated 2026-07-01).
Full Breakdown
Moorpark Municipal Code Chapter 3.18 imposes a transient occupancy tax on every 'hotel': a term defined broadly to include any structure or portion of a structure occupied by transients for dwelling, lodging, or sleeping purposes for 30 days or less. The city council fixes the exact percentage by resolution, up to a statutory ceiling of 10% of the rent charged by the operator. Operators must register with the tax administrator (the city treasurer) within 30 days of commencing business, collect the tax from each transient when rent is paid, and remit collections to the city each calendar quarter. Unpaid tax becomes a debt owed to the city by the transient or, if uncollected, by the operator.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty after 30 more days, up to 25% for fraud, plus 1.5% interest per month; failing to register or filing a false return is a misdemeanor.
Frequently Asked Questions
Does Moorpark's hotel tax apply to short-term rentals?
What is the current transient occupancy tax rate?
Sources & Official References
Other rules in Moorpark
California rules heatmap·Compare Moorpark to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Ventura County handle transient occupancy tax.