Thousand Oaks, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Transient definition
- Occupancy of 30 consecutive days or less
- Operator registration deadline
- Within 30 days of starting business
- Return filing frequency
- Quarterly, due by end of following month
- Late penalty
- 10% initially, +10% more after 30 days, +25% for fraud
- Interest on unpaid tax
- 0.5% per month
Summary
Thousand Oaks charges a 10% Transient Occupancy Tax on the rent paid by anyone staying 30 consecutive days or less in a hotel, motel, or inn within the city, collected by the operator at the time rent is paid and remitted to the City. Hotel operators must register with the Tax Collector, post their registration certificate, and file quarterly returns.
For the privilege of occupancy in any hotel in the incorporated area of the City, each transient shall pay a tax in the amount of ten (10%) percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City and shall be extinguished only by payment to the operator or to the City. (§ 10, Ord. 26, as amended by § 1, Ord. 171, and § 1, Emergency Ord. 678-NS, eff. June 27, 1978; readopted July 11, 1978: Ord. 984-NS, eff. December 1, 1987)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-78: 2026 S-78 Supplement contains: Current city legislation passed through March 31, 2026).
Full Breakdown
The tax (TOMC § 3-14.03) is legally a debt owed by the guest, extinguished only by payment to the operator or the City, and operators must separately state the tax from the room rent and cannot advertise that they'll absorb or refund it. Operators register within 30 days of starting business (§ 3-14.07) and must keep tax records for at least three years. Returns are due by the last day of the month following the close of each calendar quarter, with the collected tax held in trust for the City until remitted. Narrow exemptions apply only to federal/state officers on official business and certain treaty-exempt foreign officials.
Violations & Fines
Failing to register, collect, or remit the tax, or filing a false return, is a Code violation under TOMC § 3-14.32. Late remittance draws a 10% penalty, an additional 10% penalty if still unpaid 30 days later, a 25% penalty for fraud, plus 0.5% monthly interest: all of which merge into the tax debt itself (§§ 3-14.13–3-14.17).
Frequently Asked Questions
Who actually pays the Thousand Oaks hotel tax: the hotel or the guest?
If I stay at a Thousand Oaks hotel for more than a month, do I still owe the occupancy tax?
Sources & Official References
Other rules in Thousand Oaks
California rules heatmap·Compare Thousand Oaks to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Ventura County handle transient occupancy tax.