Palmdale, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of room rent
- Applies to
- Any hotel or motel occupancy
- Collected by
- Operator, remitted to City
- Administered by
- City Finance Director
- Refund claims
- Must file under PMC Ch. 3.12 first
Summary
Palmdale charges a 10 percent transient occupancy tax on room rent at any hotel or motel in the city. Operators collect the tax from guests and remit it to the City Finance Director, who administers the levy under the county ordinance adopted by reference.
For the privilege of occupancy in any hotel or motel in the City of Palmdale, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged for the room. This tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator, the person or entity collecting the room rent or the City. Any person or entity which collects rent or other charges for the use of a hotel or motel room in the City of Palmdale shall collect and transmit such tax to the City.
Full Breakdown
24 imposes a transient occupancy tax on every person who occupies a room in a hotel or motel within city limits. 030, the tax rate is 10 percent of the rent charged for the room, and the tax debt runs from the transient to the City, extinguished only by payment to the operator, the collecting party, or the City directly. Any person or entity that collects room rent or other charges for hotel or motel use in Palmdale must collect and remit the tax to the City.
The chapter traces back to Los Angeles County Ordinance No. 010 adopted as Palmdale's own transient occupancy tax law except where the chapter amends it. 025 confirms by rewriting Section 19 of the county ordinance to name the Finance Director as tax collector. 035 carries forward a narrow exemption: no tax applies to a foreign government officer or employee exempt under federal law or international treaty. 010(B).
Violations & Fines
PMC § 3.24.040 bars taxpayers from using an injunction, writ of mandate, or other court process to block or delay the City's collection of the tax; full payment of tax, interest, and penalties is a precondition to seeking judicial review of a disputed liability. A taxpayer seeking a refund of an amount collected in error must first file a claim under PMC Chapter 3.12 before pursuing recovery in court.
Frequently Asked Questions
What is Palmdale's hotel occupancy tax rate?
Who collects and remits the tax in Palmdale?
Can a hotel operator go to court to stop tax collection?
Sources & Official References
Other rules in Palmdale
California rules heatmap·Compare Palmdale 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 Los Angeles County handle transient occupancy tax.