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

Redding's TOT framework lives in Chapter 4.12 of the Redding Municipal Code. The base tax rate is 10% of the rent charged for any 'occupancy' of fewer than 30 consecutive days at any 'hotel' within Redding city limits. The definition of 'hotel' in RMC 4.12.020 is broad: it includes hotels, motels, inns, tourist homes or houses, studio hotels, bachelor hotels, lodging houses, rooming houses, apartment houses (for short-term occupancy), dormitories, public or private clubs, and 'house, mobile-home or trailer at a fixed location.' Vacation rentals and Hosted Homestays approved under RMC 18.43.180 are 'hotels' for TOT purposes. Layered on top of the base 10% is the 2% Tourism Marketing Business Improvement District (TMBID) assessment established by Resolution 2015-066, which funds Visit Redding's destination-marketing program. The combined effective rate is 12% on every taxable room-night. Stays of 30 consecutive days or more by the same guest are exempt under RMC 4.12.030, as are federal employees on official business with proper certification and certain diplomatic personnel. Operators register with the Redding Finance Department (777 Cypress Ave, 3rd floor; 530-225-4087) and receive a TOT certificate. Returns are filed on the TOT/TMBID form available at cityofredding.gov; the standard schedule is monthly for larger hotels and quarterly for smaller STRs. Late filings under RMC 4.12.060 incur a 10% penalty for the first month and an additional 10% per month thereafter, plus 0.5% interest per month on the unpaid balance.