Whittier, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged (WMC § 3.20.030)
- Enforcing agency
- City Treasurer
- Registration deadline
- 30 days after starting business
- Returns due
- Last day of month after each quarter
- Late penalty
- 10%, plus 10% more after 30 days
- Fraud penalty
- 25% of the tax due
- Appeal window
- 15 days to city council
Summary
Whittier charges a 10 percent transient occupancy tax on rent paid at any hotel, motel, or lodging facility under Municipal Code Section 3.20.030. Operators collect the tax from every guest staying 30 days or less and remit it to the city treasurer, who administers registration, quarterly reporting, penalties, and appeals under the rest of Chapter 3.20.
For the privilege of occupancy in any lodging facility, each transient is subject to and shall pay a tax in the amount of ten 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. The transients shall pay the tax to the operator of the lodging facility 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 transient's ceasing to occupy space in the lodging facility. If for any reason the tax due is not paid to the operator of the lodging facility, the city treasurer may require that the tax shall be paid directly to the city treasurer.
Full Breakdown
030, every transient occupying space in a hotel, motel, or other lodging facility owes a tax equal to 10 percent of the rent charged, paid to the operator at the same time as rent; if the rent is paid in installments the tax is prorated across them, and any unpaid balance becomes due when the transient stops occupying the space. 060). 050). 070). 040). 110). 120). This chapter was ratified by Whittier voters at the April 14, 1998 election and most recently amended by Ordinance No. 3112 on February 25, 2020.
Violations & Fines
An operator who is late remitting the tax owes a 10 percent penalty on top of the tax itself, plus a second 10 percent penalty if the remittance is still unpaid 30 days after it became delinquent (Section 3.20.080). Fraudulent nonpayment adds a 25 percent penalty, and unpaid tax accrues interest at 0.5 percent per month until paid; all penalties and interest merge into the tax debt. The city treasurer can estimate and assess unpaid tax against an operator who fails to collect or report it (Section 3.20.090), and both transients and operators who owe the tax are personally liable to a city collection action (Section 3.20.130).
Frequently Asked Questions
What is Whittier's hotel occupancy tax rate?
Do Whittier hotel operators have to register with the city?
What happens if a hotel operator pays the occupancy tax late?
Can an operator appeal a tax assessment by the city treasurer?
Sources & Official References
Other rules in Whittier
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.