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

28, the "Uniform Transient Occupancy Tax of the City of Stockton," imposes an 8% tax on rent charged by the operator of any "hotel", a term the code defines broadly to include any hotel, inn, tourist home, motel, studio or bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, or mobilehome or house trailer at a fixed location, and any other similar structure occupied by transients for lodging. A "transient" is anyone who occupies or is entitled to occupy space for 30 consecutive calendar days or less; the tax is owed by the guest but collected and separately stated by the operator at the time rent is paid, and the amount is held in trust for the City until remitted.

Every operator must register the hotel with the Tax Administrator (the Director of Finance) within 30 days of the tax's effective date or of commencing business, obtaining a Transient Occupancy Registration Certificate that must be posted conspicuously on the premises; the certificate does not itself authorize business operation and does not replace any other required City permit. The Tax Administrator may also require security, cash, bond, or other collateral, of up to twice the operator's estimated average quarterly liability, capped at $10,000, to guarantee payment.

Returns and full tax remittance are due on or before the last day of the month following each calendar quarter's close, or on any shorter reporting period the Tax Administrator sets; returns and payment are also due immediately if the operator ceases business. Operators must keep supporting records for three years for the Tax Administrator's inspection.