Oxnard, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Governing section
- Oxnard Code § 13-16
- Transient definition
- 30 consecutive days or less
- First late-payment penalty
- 10% of tax owed (§ 13-26)
- Fraud penalty
- 25% of tax owed (§ 13-28)
- Tax collector
- City finance director or designee
Summary
Oxnard charges a 10% transient occupancy tax on room rent at any hotel, motel, timeshare rental, or other lodging in the city for stays of 30 consecutive days or less. Operators collect it from guests at the time rent is paid and remit it to the city's finance director as tax collector, with steep penalties for late or fraudulent payment.
For the privilege of occupancy in any hotel, timeshare estate rental or other lodgings in the city, each transient is subject to and shall pay a tax in the amount of 10 % of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city that is extinguished by payment to the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Contains Supplement current through 1-26-2026).
Full Breakdown
Sec. 13-16 sets the tax at 10% of the rent charged by the operator for the privilege of occupancy in any hotel, timeshare estate rental, or other lodging in the city, and makes the tax a debt owed by the transient that is extinguished only by payment to the operator. Sec. 13-15 defines HOTEL broadly to include any commercial establishment providing occupancy for dwelling, lodging, or sleeping purposes by the day, week, or month, and defines TRANSIENT as anyone occupying space for 30 consecutive days or less, which is the same definition the short-term rental ordinance relies on to require TOT registration from homeshares and vacation rentals.
Sec. 13-17 requires the transient to pay the tax to the operator when rent is paid, with installment payments prorated, and lets the tax collector, defined in Sec. 13-15(J) as the city's finance director or designee, collect directly from the transient if the operator never receives it. Sec. 13-18 exempts an EXEMPT HOTEL charging no more than $10 per day for single or $15 per day for double occupancy on the section's effective date, transients sheltering due to a declared disaster, and federal or state officers or employees who file a sworn exemption claim.
Sec. 13-21 and 13-22 require operators to obtain a transient occupancy registration certificate and post it, and Sec. 13-19 bars an operator from advertising that the tax will be absorbed rather than passed on to the guest.
Violations & Fines
Sec. 13-26 imposes a 10% penalty on top of the tax for any operator who fails to remit on time, Sec. 13-27 adds a second 10% delinquency penalty if the tax remains unpaid 30 days after it became delinquent, and Sec. 13-28 tacks on a 25% penalty if the tax collector determines the nonpayment was fraudulent. Sec. 13-29 also charges interest of 0.05% per month on the unpaid tax from the delinquency date until paid, and Sec. 13-30 folds every penalty and interest charge into the tax debt itself.
Frequently Asked Questions
What is Oxnard's hotel transient occupancy tax rate?
Does the Oxnard hotel tax apply to short-term rentals too?
What penalty applies if an Oxnard hotel operator pays the occupancy tax late?
Sources & Official References
Other rules in Oxnard
California rules heatmap·Compare Oxnard 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 Ventura County handle transient occupancy tax.