Imperial County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Covered stays
- 30 consecutive days or less
- Registration deadline
- 30 days after opening
- Enforcing office
- County treasurer/tax collector
- Misdemeanor penalty
- up to $500, 6 months jail
Summary
Imperial County charges an 8% transient occupancy tax on rent for hotel, motel, RV park and campground stays of 30 consecutive days or less in the unincorporated county.
For the privilege of occupancy in any hotel or other living space, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county, which is extinguished only by payment to the operator or to the county. 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 the living space. If for any reason the tax due is not paid to the operator, the tax administrator may require that such tax shall be paid directly to the tax administrator. Food served to lodgers is exempt from this tax, pursuant to Revenue and Taxation Code Section 7282.3.
(Ord. 1341 § 9, 2001: prior code § 25202)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 62 - 9-25).
Full Breakdown
The county's Uniform Transient Occupancy Tax (Chapter 4.16) imposes an 8% tax on rent charged for occupancy in any hotel or other living space, including motels, RV parks, campgrounds, mobile homes and house trailers at fixed locations, by transients staying 30 consecutive days or less. Operators collect the tax from guests when rent is paid and must register with the tax administrator (the county treasurer/tax collector) within 30 days of opening, posting a transient occupancy registration certificate on the premises. Food served to lodgers is exempt under Revenue and Taxation Code § 7282.3. This applies only in the unincorporated county; El Centro, Calexico, Brawley, Imperial, Holtville, Westmorland and Calipatria set and collect their own separate city hotel taxes.
Violations & Fines
Late remittance draws a 10% penalty, a further 10% after 30 more days, up to 25% for fraud, plus 1.5% monthly interest; failing to register or filing a false return is a misdemeanor punishable by up to $500 and 6 months in county jail.
Frequently Asked Questions
Does Imperial County's occupancy tax apply inside El Centro or Calexico?
What is the transient occupancy tax rate in unincorporated Imperial County?
Sources & Official References
Other rules in Imperial County
California rules heatmap·Compare Imperial County to another location·View the California hotels & lodging overview
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