Redding, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Transient threshold
- 30 consecutive days or less
- Monthly filing deadline
- 20 days after month closes
- Late penalty
- 10% then 10% then 25% for fraud
- Interest on unpaid tax
- 1.5% per month
- Criminal penalty
- up to $500 fine / 6 months jail
Summary
Redding charges a 10 percent transient occupancy tax on rent paid by anyone staying 30 consecutive days or less in a hotel, campground, or recreational vehicle park. Operators collect the tax at the time rent is paid and remit it monthly to the city finance officer.
For the privilege of occupancy in any hotel, campground, or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 48).
Full Breakdown
020 sets the transient occupancy tax at 10 percent of the rent charged by the operator for occupancy in any hotel, campground, or recreational vehicle park. The tax is a debt owed by the transient to the city and is paid to the operator at the time rent is paid, or in proportionate installments if rent is paid in installments. A 'transient' is anyone occupying a room, space, or site for 30 consecutive calendar days or less; a written month-to-month agreement removes a guest from transient status.
050. 060, operators must file a return and remit collected tax to the finance officer within 20 days after the close of each month; the finance officer may shorten this reporting period for a given certificate holder. 5 percent per month on the unpaid tax. 080 lets the finance officer estimate and assess tax due when an operator fails to report, with notice served personally or by mail; the operator has 10 days to request a hearing before the assessment becomes final. 090 by filing a notice of appeal with the city clerk within 15 days of the determination being served. 100, and the finance officer may inspect them at reasonable times.
Violations & Fines
Failure to register, file a return, or remit the tax is a misdemeanor under Section 4.12.150, punishable by a fine of up to $500, up to six months in jail, or both. Filing a false or fraudulent return, or making a false claim to evade the tax, carries the same misdemeanor penalty. Late remittance separately triggers the 10/10/25 percent penalty stack plus 1.5 percent monthly interest under Section 4.12.070, independent of any criminal charge.
Frequently Asked Questions
What is Redding's transient occupancy tax rate?
Who counts as a transient under Redding's code?
What happens if an operator remits the tax late?
Can an operator appeal a tax assessment?
Sources & Official References
Other rules in Redding
California rules heatmap·Compare Redding 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.