San Jose, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined TOT rate
- 10% combined (6% + 4%)
- Governing chapters
- SJMC Ch. 4.72 and 4.74
- Registration deadline
- 30 days after opening (§ 4.72.070)
- STR applicability
- Same tax applies (§ 20.80.170)
- Late penalty
- 10% + 10% after 30 days
Summary
San Jose taxes hotel stays at a combined 10 percent: 6 percent under the Transient Occupancy Tax (SJMC 4.72) plus 4 percent under the General Fund Transient Occupancy Tax (SJMC 4.74). Short-term rentals booked through hosting platforms owe the same tax under SJMC 20.80.170.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six 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. 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 occupancy in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the director of finance may require that such tax shall be paid directly to the director of finance.
(Prior code § 13002.)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 5 Update 3).
Full Breakdown
San José charges a combined 10% Transient Occupancy Tax on hotel stays: 6% under SJMC Chapter 4.72 plus a separate 4% General Fund Transient Occupancy Tax under Chapter 4.74, both charged on rent and collected by the operator when rent is paid (§ 4.72.040, § 4.74.050). Operators must register with the director of finance within 30 days of opening and post a Transient Occupancy Registration Certificate (§ 4.72.070). Short-term rentals count as 'incidental transient occupancy' under § 20.80.170 and owe the same Chapter 4.72/4.74 taxes, payable by the host or by a hosting platform under a city collection agreement. Late remittance draws a 10% penalty plus another 10% after 30 days.
Violations & Fines
Failure to register, collect, or remit draws a 10% penalty, a second 10% penalty after 30 days, and up to 25% more for fraud; violations are misdemeanors punishable by a $500 fine or six months in jail.
Frequently Asked Questions
Does San Jose's hotel tax apply to Airbnb and other short-term rentals?
What is San Jose's combined transient occupancy tax rate?
Who must register with the city to collect the tax?
Sources & Official References
Other rules in San Jose
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Transient Occupancy Tax in Nearby Cities
How other cities in Santa Clara County handle transient occupancy tax.