Westminster, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Transient defined as
- Occupancy of 30 days or less
- Return due
- 15th of each month
- Late-file penalty
- 10% of tax due
- Fraud penalty
- 50% additional
- Interest on unpaid tax
- 1.5%/month (18% annualized)
Summary
Westminster charges an 8 percent transient occupancy tax on hotel rent for any stay of 30 consecutive days or less, collected by the operator at the time rent is paid and remitted monthly to the city manager.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4982734; v10 updated 2026-06-10).
Full Breakdown
020, Imposed, sets the rate: for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. 010 defines hotel broadly to include any lodginghouse, hotel, motel, roominghouse, dormitory, or public or private club containing guest rooms held out as a place where sleeping accommodations are furnished to the public, and defines transient as anyone occupying space for 30 consecutive calendar days or less, counting partial days as full days.
The tax is a debt owed by the transient to the city, extinguished only by payment to the operator or the city, and is due with each rent installment if rent is paid in installments. 060, remitting the full tax collected at that time. 030 exempts only two narrow categories: occupancy where imposing the tax would exceed the city's legal power, and foreign government officers or employees exempt under federal law or treaty; no general small-operator or short-term-rental carve-out exists in this chapter. 040 from advertising that the tax will be absorbed or not added to rent.
Violations & Fines
Section 5.14.070 assesses a 10 percent delinquency penalty for failing to file a return on time, and Section 5.14.080 assesses a separate 10 percent penalty for failing to remit tax on time; Section 5.14.090 adds a 50 percent fraud penalty on top of those if the city manager determines nonpayment was fraudulent, and Section 5.14.100 adds interest of one and one-half percent per month (18 percent annualized) on unpaid tax until paid, with all penalties merging into the tax debt under Section 5.14.110.
Frequently Asked Questions
What is Westminster's hotel occupancy tax rate?
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What happens if a hotel operator doesn't remit the tax on time?
Sources & Official References
Other rules in Westminster
California rules heatmap·Compare Westminster to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Orange County handle transient occupancy tax.