Roseville, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of room rent
- Transient defined
- Stay of 30 days or less
- Registration deadline
- Within 30 days of opening
- Reporting
- Quarterly return to tax administrator
- Late penalty
- 10% + 10% + 25% fraud penalty
- Interest
- 0.5% per month on unpaid tax
- Violation penalty
- Misdemeanor, up to $500 fine, 6 months jail
Summary
Roseville's Uniform Transient Occupancy Tax Ordinance charges every transient a tax of 10 percent of the room rent paid to any hotel, motel, inn, or other lodging place in the city. A transient is anyone renting space for 30 consecutive days or less. Operators collect the tax at the time rent is paid and remit it to the city's tax administrator, the city clerk.
A. For privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city. B. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel.
Full Breakdown
24 defines "hotel" broadly to include any public or private hotel, inn, hostelry, tourist home, motel, roominghouse, or other lodging place offering lodging for compensation, and defines "transient" as anyone occupying a room for 30 consecutive days or less, whether at their own expense or another's. Within 30 days of opening or of the ordinance taking effect, every operator must register with the tax administrator, the city clerk, and post a transient occupancy registration certificate in a conspicuous place on the premises; the certificate states the operator's name, the hotel's address, and the issuance date, and expressly does not authorize unlawful operation or substitute for any other required permit.
Operators file a return each quarter, on or before the last day of the month following the close of the calendar quarter, reporting total rents charged and tax collected, and remit the full tax due at that time; the tax administrator can shorten the reporting period for any certificate holder. Three narrow exemptions exist: occupancy the city lacks power to tax, federal or state officers or employees on official business, and foreign-government officers exempt under federal law or treaty; exemptions must be claimed under penalty of perjury on a city form at the time rent is collected.
Records supporting each return, including registration cards, must be kept for three years and are subject to examination by the city clerk under subpoena or administrative warrant.
Violations & Fines
Late remittance triggers a 10 percent penalty, a second 10 percent penalty if still delinquent after 30 days, and a 25 percent fraud penalty when the tax administrator finds fraud, plus 0.5 percent monthly interest until paid. Failing to register or filing a false return is a misdemeanor punishable by a fine up to $500.00, up to six months in jail, or both. Operators may appeal a tax administrator's determination to the city council within 15 days of service.
Frequently Asked Questions
Who administers Roseville's transient occupancy tax?
How much is Roseville's hotel tax?
What happens if a hotel operator does not pay the tax?
Are any guests exempt from the tax?
Sources & Official References
Other rules in Roseville
California rules heatmap·Compare Roseville 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.