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

Section 3.20.020 of the Placentia Municipal Code imposes the tax on each transient for the privilege of occupancy in any hotel, and Section 5.08.500 sets the amount at 10% of the rent charged by the operator. The tax is a debt the transient owes the City of Placentia until it is paid to the operator or to the city. If the operator is not paid, the license and tax collector can require the tax to be paid directly to the collector.

Section 3.20.010 defines "hotel" broadly: any structure or portion of a structure occupied or designed for occupancy by transients for dwelling, lodging or sleeping, including inns, motels, lodging houses, rooming houses, apartment houses, dormitories, public or private clubs, and a mobile home or house trailer at a fixed location. A transient is a person who occupies, or is entitled to occupy, for 30 consecutive calendar days or less, counting portions of days as full days, unless the operator and occupant sign a written agreement for a longer stay. Rent covers all consideration charged, whether or not received, with no deduction.

Operators collect the tax at the same time as the rent, state it separately from the rent, and hand each transient a receipt. Under § 3.20.040 no operator can advertise that the tax will be absorbed, not added, or refunded. Each operator must register the hotel with the license and tax collector within 30 days after commencing business and post the transient occupancy registration certificate in a conspicuous place on the premises (§ 3.20.050). Returns are due on or before the last day of the month following the close of each calendar quarter, and the collector can set shorter reporting periods (§ 3.20.060). Collected tax is held in trust for the city, and records must be kept for three years (§ 3.20.080).

Exemptions under § 3.20.030 cover federal or state officers and employees on official business and foreign government officials exempt by federal law or treaty. No exemption is granted unless the claim is made when the rent is collected, under penalty of perjury, on the collector's form.

For short-term residential rentals, § 6.45.080 requires the owner or managing agent to report and remit TOT once per quarter, on or before the 30th day following March 31, June 30, September 30 and December 31, even when the balance is zero.