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

Every transient occupying space in a San Leandro "hotel" (defined broadly in § 2-10-105 to include any structure or portion of a structure occupied by transients for dwelling, lodging, or sleeping purposes, from motels and tourist homes to apartment houses and mobile homes at a fixed location) owes 14% of the rent charged, per § 2-10-110. Occupancy of 30 consecutive calendar days or less counts as transient unless a written agreement sets a longer term. The operator collects the tax at the time rent is paid, states it separately from rent, and cannot advertise that the tax is absorbed into the room rate (§ 2-10-120).

Within 30 days of starting business, every operator must register with the Finance Director and post a Transient Occupancy Registration Certificate on the premises (§ 2-10-125); the certificate does not authorize an otherwise-unlawful business. Returns and full remittance are due on or before the last day of the month following the close of each calendar quarter, or on any shorter period the Finance Director sets, and immediately upon cessation of business (§ 2-10-130). Collected tax is held in trust for the City until remitted. Operators keep supporting records for three years and the Finance Director may inspect them at any reasonable time (§ 2-10-155).

A transient or operator who overpaid, paid twice, or was wrongly charged may file a written refund claim under penalty of perjury within three years of payment (§ 2-10-160). Disputed Finance Director assessments can be appealed to the City Council by filing notice with the City Clerk within 15 days of the determination (§ 2-10-150).