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Petaluma, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
10% of rent charged
Covered stays
30 consecutive days or less
Registration deadline
30 days after starting business
Monthly remittance due
15 days after month end
Late penalty
10%, plus 10% more after 30 days
Fraud penalty
Additional 25% of tax due
Interest on unpaid tax
0.5% per month

Summary

Petaluma imposes a 10% transient occupancy tax on rent charged for stays of 30 consecutive days or less in any hotel, motel, inn, or campground, collected by the operator and remitted monthly to the city's tax administrator under PMC Chapter 4.24.

For the privilege of occupancy in any hotel or private campground, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator as of November 5, 1990. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel or campground at the time the rent is paid.

View official code

Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2931 NCS, passed July 6, 2026).

Full Breakdown

020 to include hotels, motels, inns, tourist homes, mobile homes and house trailers at a fixed location, apartment houses, dormitories, and similar structures) and campgrounds, for occupancy of 30 consecutive calendar days or less. 030, each transient pays a tax of 10% of the rent charged, a rate that has stood as of November 5, 1990; the tax is a debt owed by the transient to the city, extinguished only by payment to the operator at the time rent is paid. 060). 070); all tax collected is held in trust for the city until remitted. 120). 140). 150).

Violations & Fines

Any operator who fails or refuses to register, fails to remit a required return, or files a false or fraudulent report or claim is guilty of a misdemeanor under PMC § 4.24.210. Short of criminal exposure, unpaid tax accrues a 10% original delinquency penalty, an added 10% penalty after 30 days of continued delinquency, a 25% penalty on fraudulent nonpayment, and interest of 0.5% per month, all of which become part of the tax debt owed to the city (§§ 4.24.080-4.24.120).

Frequently Asked Questions

What is Petaluma's hotel occupancy tax rate?
It is 10% of the rent charged, a rate that has applied as of November 5, 1990 under PMC § 4.24.030, covering any hotel, motel, inn, tourist home, or campground stay of 30 consecutive days or less.
Does the tax reach short-term vacation rentals?
Yes. PMC § 4.24.020 defines "hotel" broadly to include any structure occupied by transients for lodging purposes, so an operator renting a property to guests staying under 30 days collects and remits the tax the same as a traditional hotel.
What happens if an operator does not remit the tax on time?
A 10% delinquency penalty applies immediately, a second 10% penalty accrues once the remittance is 30 days overdue, and interest of 0.5% per month runs on the unpaid balance, per PMC §§ 4.24.080 through 4.24.110.
Can an operator appeal a tax assessment?
Yes. Under PMC § 4.24.140, an operator aggrieved by the tax administrator's determination may appeal to the city council by filing a notice of appeal with the city clerk within 15 days after the determination is served.

Sources & Official References

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