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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
10% of rent charged
Governing section
TMC § 8.08.230
Transient defined as
30 consecutive days or less
Filing frequency
Quarterly, due end of following month
Late penalty
10% + 10% + 25% for fraud
Records retention
4 years, City-inspectable

Summary

Any transient staying 30 days or less in a Tracy hotel owes a 10% Transient Occupancy Tax on the rent charged, collected by the operator at the time of payment under Tracy Municipal Code § 8.08.230. Operators must register with the City's Tax Administrator, the Finance Director, and remit collected tax quarterly.

8.08.230 - Tax imposed. For the privilege of occupancy in any hotel, each transient or person paying the rent for a transient, shall be subject to and 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, which debt shall be extinguished only by payment to the operator or to the City. The transient or person paying the rent for a 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 occupant ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 69).

Full Breakdown

190 defines a 'transient' as any hotel occupant for 30 consecutive days or less, counting partial days as full days, unless a written agreement sets a longer stay. 220, can demand payment directly from the transient. 240). 260). 265). 300). 310).

Violations & Fines

Late remittance draws a 10 percent penalty, a second 10 percent penalty if still unpaid 30 days after the due date, and interest at 0.5 percent per month on the unpaid tax; a fraud finding by the Tax Administrator adds a further 25 percent penalty on top of both delinquency penalties (§ 8.08.270). An operator who fails or refuses to register, file a return, or who files a false or fraudulent return is guilty of a misdemeanor under § 8.08.330.

Frequently Asked Questions

What is Tracy's hotel occupancy tax rate?
Ten percent of the rent charged, under Tracy Municipal Code § 8.08.230. The tax is owed by the transient guest, collected by the hotel operator at the time rent is paid, and if paid in installments, a proportionate share of the tax is due with each installment.
Does Tracy's transient occupancy tax apply to a month-long stay?
No. Section 8.08.190 defines a 'transient' as someone occupying a hotel room for 30 consecutive days or less; once a guest has a written agreement for longer occupancy, or actually stays past 30 days, the stay falls outside the tax, though the City can weigh interrupted periods around that date.
What happens if a Tracy hotel operator is late remitting the occupancy tax?
Section 8.08.270 adds a 10 percent penalty immediately, a second 10 percent penalty if the tax is still unpaid 30 days later, interest of 0.5 percent per month on the unpaid balance, and a 25 percent fraud penalty if the Tax Administrator finds the nonpayment was fraudulent.

Sources & Official References

Other rules in Tracy

Landscaping Rules: Water RestrictionsSignificant RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsParking Rules: Abandoned VehiclesSignificant RestrictionsParking Rules: Driveway RulesSome RestrictionsFire Regulations: Wildfire ZonesSome Restrictions

All Tracy rules

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