Contra Costa County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent
- Transient definition
- Occupancy of 30 days or less
- Enforcing office
- County treasurer-tax collector
- First delinquency penalty
- 10% of tax due
- Interest on unpaid tax
- 0.5% per month
- Reporting frequency
- Quarterly returns
Summary
Unincorporated Contra Costa County charges a 10 percent transient occupancy tax on every hotel, motel or short-term rental stay of 30 days or less. The operator collects the tax with the rent and remits it quarterly to the county tax administrator.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Ordinance Code: Supplement 103).
Full Breakdown
402, each transient occupying a hotel room in the unincorporated county pays a tax equal to 10 percent of the rent charged by the operator. The code defines "hotel" broadly to include motels, tourist homes, studio hotels, lodging houses, apartment houses, dormitories, and mobile homes or house trailers at a fixed location, so short-term rentals fall within the tax the same as traditional lodging. A "transient" is anyone occupying space for 30 consecutive calendar days or less; stays longer than 30 days, or those covered by a written agreement for a longer period, fall outside the tax.
The tax is a debt owed by the guest to the county, extinguished only by payment to the operator or the county, and if the rent is paid in installments the tax is paid proportionately with each installment. Operators must register every hotel with the tax administrator, the county treasurer-tax collector, within 30 days of the chapter's effective date or of commencing business, and obtain a Transient Occupancy Registration Certificate that must stay available on the premises. 410, operators file a return and remit the full tax collected by the last day of the month following each calendar quarter, and all taxes collected are held in trust for the county until remitted.
404 exempts occupancies the county lacks power to tax and federal or state officers or employees on official business, but only on a claim made under penalty of perjury at the time rent is collected.
Violations & Fines
Late remittance draws a 10 percent penalty under Section 64-4.602, plus a second 10 percent penalty if the tax and first penalty remain unpaid 30 days after the original delinquency. A written finding of fraud adds a 25 percent penalty on top of both. Unpaid tax also accrues interest at one-half of one percent per month. An operator who fails to collect or report the tax can be assessed by the tax administrator based on estimated facts, and that assessment becomes final and payable within 15 days unless appealed to the board of supervisors within 15 days under Section 64-4.606.
Frequently Asked Questions
Do short-term rentals in unincorporated Contra Costa County owe this tax?
Who actually pays the transient occupancy tax?
What happens if an operator advertises that the tax is included in the rent?
Sources & Official References
Other rules in Contra Costa County
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