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

Fairfield's TOT is codified in Chapter 6, Article XV of the Municipal Code (Uniform Transient Occupancy Tax) and was first adopted in 1965. Until December 31, 2024 the rate was 10%; Measure M (November 2024) raised the rate to 12% effective January 1, 2025 to fund general municipal services. The tax applies to the rent paid by a 'transient' (a person occupying for less than 30 consecutive days) at any 'hotel,' which the ordinance defines broadly to include any structure or portion of a structure occupied or intended for occupancy by transients for dwelling, lodging, or sleeping purposes — including hotels, motels, inns, tourist homes, public or private clubs, mobile homes/house trailers at a fixed location, and similar accommodations. The operator must register with the Finance Department within 30 days of beginning business, obtain a Transient Occupancy Registration Certificate, collect the tax at the time rent is collected, and file monthly returns by the last day of the month following the close of each calendar month. Tax is held in trust for the City. The 3% TBID assessment funds the Visit Fairfield destination marketing organization and is administered through the same monthly filing. Tax-exempt occupants include federal government employees on official business (with proper documentation), foreign diplomats, and persons whose stay is paid for under specific welfare/relief programs. Failure to register, late filing, or under-collection triggers a 10% penalty plus 0.5% monthly interest, with a delinquency exceeding 30 days drawing an additional 10% penalty. Sub-30-day rentals operating in residential zones are still subject to TOT collection (the tax is owed regardless of whether the zoning use is permitted), and unpermitted operators can face both back-tax assessment and zoning enforcement.