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

Chapter 3.28 of the Brentwood Municipal Code establishes the city's Transient Occupancy Tax at 10 percent of the rent charged by the operator for the privilege of occupancy in any hotel, motel, inn, house, or dwelling unit for a period of fewer than 30 consecutive days. The tax applies to all short-term rentals regardless of platform, including Airbnb, Vrbo, Booking.com, direct bookings, and long-term tenants who sublet for transient stays. The operator is required to collect the tax from each transient at the time rent is collected, hold it in trust for the city, and remit it to the Finance Department along with a return on the schedule specified in the code (typically monthly or quarterly depending on volume). Cleaning fees, resort fees, and other mandatory charges are generally included in the taxable rent base; refundable security deposits and bona fide optional services are typically excluded. Platforms like Airbnb have voluntary collection agreements with many California cities; operators should confirm whether Brentwood has such an agreement and, if so, whether the platform's collection covers all required tax. Even where a platform collects, the operator must still be registered and must report gross rent from all booking sources. Penalties for non-compliance include: 10 percent penalty for delinquent payment, additional 10 percent after 30 days, interest at 0.5 percent per month on unpaid balances, and personal liability of the operator. Willful failure to collect or remit constitutes a misdemeanor under the code. The city may audit operators' records, which must be retained for at least 3 years and include rental agreements, platform reports, and deposit records. TOT is separate from California state income tax, federal income tax, and any self-employment tax obligations on rental income.