Yuba City, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Surcharge rate
- 10% of room rent (Sec. 3-6.404)
- Transient definition
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Remittance schedule
- Quarterly, to Director of Admin. Services
- Late penalty
- 10% original, plus 10% after 30 days
- Fraud penalty
- Additional 25% of surcharge owed
- Appeal window
- 15 days to City Council
Summary
Yuba City imposes a 10% hotel/motel surcharge on every transient's room rent under Municipal Code Sec. 3-6.404, collected by the operator and remitted quarterly to the Director of Administrative Services. The surcharge functions as the City's transient occupancy tax, applying to any stay of 30 consecutive days or less in a hotel, motel, bed and breakfast, or similar lodging.
(a)For the privilege of occupancy in any hotel/motel, each transient is subject to and shall pay a surcharge in the amount of 10% of the rent charged by the operator.(b)Said surcharge constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The Transient shall pay the surcharge to the operator of the hotel/motel at the time the rent is paid.
Full Breakdown
Under Sec. 404, every transient occupying a room in a Yuba City hotel, motel, bed and breakfast, rooming house, or similar lodging for 30 consecutive days or less owes a surcharge of 10% of the rent charged, on top of the room rate. Sec. 403 defines 'transient' by that 30-day cutoff and defines 'hotel/motel' broadly enough to include a mobile home or house trailer used for transient lodging at a fixed location. The operator collects the surcharge at the same time as rent, must state it separately from the room rate, and cannot advertise that the charge will be absorbed or refunded, under Sec.
406. Within 30 days of opening, every operator must register with the Director of Administrative Services and post a hotel/motel registration certificate on the premises under Sec. 407. Operators file a return and remit the surcharge collected each calendar quarter to the Director of Administrative Services under Sec. 408; all surcharge money is held in trust for the City until then. Sec. 405 exempts stays the City lacks power to tax, foreign government officers exempt by treaty, and anyone housed under a Red Cross or similar emergency shelter grant after a fire or flood.
Late remittance draws a 10% penalty under Sec. 409(a), a second 10% penalty if still unpaid 30 days later, a 25% fraud penalty on top of both if the Director finds the nonpayment fraudulent, and 1% monthly interest on the unpaid surcharge. An operator disputing an assessed surcharge can appeal to the City Council within 15 days of the Director's determination under Sec. 411.
Violations & Fines
Failing to remit the surcharge on time adds a 10% penalty, then another 10% if the debt is still unpaid 30 days later, plus 1% monthly interest, under Sec. 3-6.409. If the Director of Administrative Services determines the nonpayment was fraudulent, a further 25% penalty applies. Operators who fail to register or advertise that the surcharge will not be charged also violate Sec. 3-6.406 and Sec. 3-6.407, and the City can assess the surcharge itself from estimated records.
Frequently Asked Questions
What is Yuba City's hotel tax rate?
Does the surcharge apply to Airbnb-style short-term rentals?
What happens if a hotel operator does not remit the surcharge?
Are any stays exempt from the surcharge?
Sources & Official References
Other rules in Yuba City
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