Alameda, CA Short-Term Rentals: Taxes & Fees (2026)

Alameda's Uniform Transient Occupancy Tax Regulations, Municipal Code Section 3-61, extend the City's hotel tax to home-sharing and vacation rentals. 2 defines home-sharing as an activity where residents host visitors in their homes for compensation for periods of thirty consecutive days or less, while at least one primary resident lives on-site throughout the stay. A host is any owner, lessee or sub-lessee who offers a unit as a vacation rental or home-share, and a hosting platform is any person, such as a booking website, that collects a fee for facilitating the transaction.

3, the tax rate is fourteen percent of the rent charged, paid by the guest at the time rent is paid; if rent is paid in installments, the tax is prorated across each installment. The tax is a debt owed by the guest to the City until it is paid to the host or the City. If a guest fails to pay before the tax becomes delinquent, a ten percent penalty applies to the unpaid amount, rising to an additional fifteen percent if the tax is still unpaid ninety days after the original delinquency, plus interest of one and one-half percent per month on the unpaid tax.

4 exempts occupancy the City lacks power to tax, federal and state officers on official business, exempt foreign-government officers, and active-duty military and their dependent family, but only on a claim made in writing under penalty of perjury when the rent is collected.