Rocklin, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Transient threshold
- 30 consecutive days or less
- Remittance deadline
- Last day of month after quarter end
- Registration deadline
- Within 30 days of commencing business
- Late penalty
- 10% plus 10% more after 30 days
- Fraud penalty
- 25% additional
Summary
Rocklin charges a 10% transient occupancy tax on rent paid by anyone occupying a hotel, motel, or other lodging (including short-term rentals) for 30 consecutive days or less. Operators collect it at the time rent is paid and remit it quarterly to the city's tax administrator.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. ... "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, or campground at a fixed location or other similar structure or portion thereof.
Full Breakdown
Rocklin Municipal Code Chapter 5.24, the Uniform Transient Occupancy Tax, imposes a 10 percent tax on rent charged by the operator for the privilege of occupancy in any hotel (RMC § 5.24.030). The tax is a debt owed by the transient to the city, paid to the operator with the rent, and if paid in installments a proportionate share is due with each installment; any unpaid balance is due when the transient stops occupying the space. "Hotel" under RMC § 5.24.020 covers any structure occupied for transient dwelling, lodging or sleeping, expressly including hotels, motels, tourist homes, rooming houses, apartment houses, mobile homes, house trailers and campgrounds at a fixed location.
A "transient" is anyone occupying for 30 consecutive calendar days or less. Short-term rentals fall within this scheme: RMC § 5.22.040(L) defines "transient occupancy tax" or "TOT" for short-term rental purposes as the tax imposed under Chapter 5.24, and short-term rental permit applicants must pay TOT in addition to the permit fee (RMC § 5.22.060). Operators must register within 30 days of commencing business and post a transient occupancy registration certificate on the premises (RMC § 5.24.060). Returns and full remittance are due by the last day of the month following the close of each calendar quarter, and taxes collected are held in trust for the city until remitted (RMC § 5.24.070).
Short-term rental facilitators handling bookings within the city may also be required to report addresses and remit tax on a monthly basis if the city so requires (RMC § 5.22.150).
Violations & Fines
Failure to remit on time draws a 10 percent penalty, plus another 10 percent if the delinquency continues 30 days past the due date, plus 25 percent if the tax administrator finds fraud, all on top of interest of one-half of one percent per month (RMC § 5.24.090). Unless otherwise stated, violating the chapter is a misdemeanor punishable under Title 1, and the city can pursue civil recovery of the tax, attorney fees and costs, or record a tax lien against the operator's real property (RMC §§ 5.24.090, 5.24.140).
Frequently Asked Questions
What is Rocklin's transient occupancy tax rate?
Does the tax apply to short-term rentals like Airbnb listings in Rocklin?
How often must a Rocklin hotel or short-term rental operator file TOT returns?
What happens if an operator pays the tax late?
Sources & Official References
Other rules in Rocklin
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Transient Occupancy Tax in Nearby Cities
How other cities in Placer County handle transient occupancy tax.