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

Woodland's Uniform Transient Occupancy Tax Ordinance, codified at Municipal Code Chapter 3.12, taxes any "transient" who occupies a room in a "hotel" for 30 consecutive days or less, counting partial days as full days (§ 3.12.020). "Hotel" is defined broadly to include motels, tourist homes, rooming houses, apartment houses, dormitories, private clubs and mobile homes or house trailers at a fixed location. Under § 3.12.030, the operator collects a 10% tax on the rent charged and must pay it to the Tax Administrator, the City Clerk, even if the transient never pays; the unpaid tax becomes a debt owed to the City.

Every operator must register with the Tax Administrator within 30 days of the ordinance's effective date or of opening for business, and post a Transient Occupancy Registration Certificate on the premises (§ 3.12.060). Returns and full remittance are due on or before the last day of the month following the close of each calendar quarter (§ 3.12.070). An operator who remits late owes escalating penalties under § 3.12.080: 2.5% of the tax for the first week of delinquency, an additional 7.5% for delinquency beyond one week up to four weeks, and a further 10% if unpaid past four weeks, plus 0.5% monthly interest, with a 25% fraud penalty added if the Tax Administrator finds fraud.

Operators must keep supporting records for three years (§ 3.12.110). An operator aggrieved by an assessment may request a hearing and then appeal to the City Council within 15 days of the determination (§§ 3.12.090, 3.12.100). Refund claims for overpaid or erroneously collected tax must be filed within three years of payment (§ 3.12.120).