West Sacramento, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged
- Applies to stays
- 30 consecutive days or less
- Registration cert
- Must be posted on-site
- Penalty for fraud
- 25% of tax owed
Summary
Hotels and motels in the City of West Sacramento, Yolo County must collect a 12% transient occupancy tax from guests and register annually with the city's tax administrator under Chapter 3.28.
For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the city... The transient shall pay the tax to the operator of the hotel at the time the rent is paid. ... each operator of any hotel renting an occupancy to transients shall register such hotel with the tax administrator and obtain from him or her a "Transient Occupancy Registration Certificate" which shall at all times be posted in a conspicuous place on the premises.
Full Breakdown
Under the city's Uniform Transient Occupancy Tax Law, every hotel operator must collect a tax equal to 12% of the rent charged from any transient guest occupying a room for 30 consecutive days or less, and remit it to the tax administrator (city clerk). Before renting rooms, and annually thereafter, the operator must register the hotel and obtain a Transient Occupancy Registration Certificate that must stay posted in a conspicuous place on the premises. The certificate does not authorize unlawful business operation and is not itself a business permit.
Violations & Fines
Failure to remit on time draws a 10% penalty, an additional 10% if still delinquent 30 days later, 25% for fraud, and 1% monthly interest, per §3.28.080; unregistered operation risks separate code enforcement.
Frequently Asked Questions
What is West Sacramento's hotel occupancy tax rate?
Do hotels need to register with the city before operating?
Sources & Official References
Other rules in West Sacramento
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