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

Concord's Transient Occupancy Tax is set at 10% of the rent charged for lodging lasting 30 consecutive days or less, applied to hotels, motels, bed and breakfasts, and short-term rentals including rooms, entire homes, ADUs, and other dwelling units offered through platforms or direct booking. The operator is treated as the city's agent for collecting the tax: the 10% must be shown separately on the guest's invoice, collected at or before the time of payment, and held in trust until remitted. Returns are due on the schedule established in the registration certificate - commonly monthly for larger operators and quarterly for small STRs - accompanied by the full gross rents, exempt amounts, and tax due. Late filing or payment triggers penalties (typically 10% of tax due) plus interest (commonly 0.5-1% per month) and, after repeated delinquency, loss of the registration certificate. Certain stays are exempt, including federal government employees on official business with proper documentation, stays paid by treaty-protected foreign diplomats, and any continuous stay exceeding 30 days (which converts to a rental tenancy). Many STR platforms - including Airbnb in California - have voluntary collection agreements with cities and counties under which the platform collects and remits TOT on behalf of hosts. Hosts should still register with Concord, file returns showing platform-collected amounts, and retain records for at least three years as required by the ordinance. Failure to register and remit can lead to back taxes, penalties, interest, and administrative enforcement.