Vacaville, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Governing section
- VMC § 3.16.020
- Registration deadline
- Within 30 days of opening
- Filing frequency
- Monthly, by last day of following month
- Late penalty
- 10% + 10% after 30 days, capped 20%
- Fraud penalty
- 25% of tax due
Summary
Vacaville charges an 8 percent transient occupancy tax on every hotel, motel, or other lodging stay of 30 days or less, collected by the operator and remitted to the city's Tax Administrator. Vacaville Municipal Code Section 3.16.020 sets the rate, and every operator must obtain a transient occupancy registration certificate within 30 days of opening.
A. For the privilege of occupancy in any hotel, such transient is subject to and shall pay a tax in the amount of 8% of the rent charged by the operator. B. The 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. Regardless of whether the operator has collected the tax from the transient, the operator shall remain primarily liable to the City for all tax required to be collected under this chapter.
Full Breakdown
16 imposes the transient occupancy tax on any "hotel," a term the code defines broadly to include hotels, inns, motels, studio hotels, lodging-houses, rooming-houses, apartment-houses, dormitories, and mobile homes at a fixed location. 020(A), a transient occupying space for 30 consecutive days or less owes 8 percent of the rent charged. 020(B) makes the operator "primarily liable to the City for all tax required to be collected under this chapter" regardless of whether the operator actually collected it from the guest. 060, and post it in a conspicuous place on the premises. 030(B), but the operator must file an exemption claim form and keep supporting documentation. 090.
Violations & Fines
Late remittance draws a 10 percent penalty, plus another 10 percent if the delinquency runs past 30 days, capped at 20 percent combined, with 1.5 percent monthly interest on the unpaid tax under Section 3.16.100. Fraudulent nonpayment adds a 25 percent penalty. The Tax Administrator can suspend or revoke an operator's registration certificate for delinquency exceeding 90 days under Section 3.16.070, after 15 days' written notice, and can record a lien to protect commingled trust funds.
Frequently Asked Questions
What is Vacaville's hotel tax rate?
Who is liable if a hotel guest never pays the tax?
Does a long-term guest owe the transient occupancy tax?
Sources & Official References
Other rules in Vacaville
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Transient Occupancy Tax in Nearby Cities
How other cities in Solano County handle transient occupancy tax.