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

Chapter 3.16 of the Vacaville Municipal Code establishes the Transient Occupancy Tax at 8% of the rent charged by the operator for the right of occupancy in any hotel located in the city, for stays of 30 consecutive days or less. The chapter defines 'hotel' to include any structure or any portion of a structure that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, motel, tourist home or house, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. The chapter requires every operator to register with the city, post the registration certificate at the premises, collect TOT from each transient at the time the rent is paid, file periodic returns (typically quarterly), and remit the tax. Effective October 1, 2023, the city contracted with HdL Companies to administer registration, collection, returns, and audit; operators file directly with HdL's TOT Processing Center rather than with the City Clerk or Finance Department. Chapter 3.17 (Vacaville Hotel Business Improvement District) creates a citywide assessment district covering all lodging facilities; the assessment is collected with each transient stay and funds Visit Vacaville's tourism marketing activities under a management agreement. The Visit Vacaville board petitioned the City Council in May 2025 to increase the assessment from 2% to 4%, and the increase took effect November 1, 2025. The combined city-imposed charge on covered lodging stays is therefore 12% (8% TOT + 4% assessment) as of May 2026. The City Council held a first reading of TOT modernization amendments in 2026 to add platform-collector provisions and audit tools; staff also recommended issuing an RFP for voter-opinion surveying ahead of a potential November 2026 ballot measure that could raise the TOT rate (figures of up to 10% were discussed publicly), but no rate increase above 8% is effective as of May 2026.