Rancho Cordova, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged
- Who collects
- Operator, remitted to city tax collector
- Return due date
- 15th day after month closes
- Registration
- Required before renting to transients
- Records retention
- 5 years, operator must keep
- Late penalty
- 10% + 10% plus 1.5%/month interest
- Misdemeanor fine
- Up to $1,000 and/or 6 months jail
Summary
Rancho Cordova charges a 12 percent transient occupancy tax on rent paid by any guest staying 30 days or less in a hotel, motel, lodging house or similar structure under RCMC Chapter 3.08. Operators collect the tax from guests and remit it monthly to the city finance director, acting as tax collector.
"Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. ... For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged by the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4660102; v2 updated 2026-03-02; through 03-02-2026).
Full Breakdown
020 defines a taxable "hotel" broadly: any structure or portion of a structure occupied for dwelling, lodging or sleeping purposes, expressly including inns, tourist homes, motels, lodging houses, rooming houses, apartment houses, dormitories, private clubs, and mobile homes or house trailers at a fixed location. A "transient" is anyone occupying space for 30 consecutive days or less unless a written agreement sets a longer term. 030 imposes the tax itself: 12 percent of the rent charged, owed by the transient but collected by the operator at the time rent is paid, with installment rent taxed proportionally per installment. 060). 070). 080). 090). 140), and any unpaid balance after a final decision is due within 10 days.
Violations & Fines
Late remittance draws a 10 percent penalty on the tax owed, plus a second 10 percent penalty if still unpaid 30 days after the original delinquency, plus 1.5 percent monthly compounding interest on the unpaid tax (§ 3.08.110). Fraudulent nonpayment adds a 25 percent penalty on top of those amounts. Failing to register, filing a false or fraudulent return, or otherwise violating Chapter 3.08 is a misdemeanor punishable by a fine of up to $1,000, imprisonment of up to six months, or both (§ 3.08.180). The city may also sue to collect unpaid tax, interest, penalties and its attorney's fees within four years of the tax becoming due (§ 3.08.160).
Frequently Asked Questions
What percentage is Rancho Cordova's hotel occupancy tax?
Does the tax apply to short-term rentals, not just traditional hotels?
What happens if an operator remits the tax late?
Do operators need to register before renting rooms to guests?
Sources & Official References
Other rules in Rancho Cordova
California rules heatmap·Compare Rancho Cordova to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Sacramento County handle transient occupancy tax.