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

Fremont taxes short-term rental income the same way it taxes any hotel stay. Section 3.10.280(a), in the Uniform Transient Occupancy Tax article of Chapter 3.10, sets the tax at 10 percent of the rent charged, a rate that took effect January 1, 2009, up from the original 8 percent. The tax is legally owed by the transient (anyone occupying for 30 consecutive days or fewer) but the host, called the "operator," must collect it when rent is paid and state it separately on the guest's receipt under Section 3.10.300.

Before collecting any rent, the operator must register with the director of finance and obtain a transient occupancy registration certificate posted conspicuously on the property, per Section 3.10.310. Monthly returns and full remittance are due by the last day of the following month under Section 3.10.320; late remittance draws a 10 percent per month penalty capped at 50 percent of the tax owed, plus 1 percent monthly interest under Section 3.10.330. Separately, Chapter 5.100 requires every short-term rental to hold a city permit. Section 5.100.030(b)(14) requires the initial application and every renewal application to be "accompanied by an application fee to be established by resolution by the city council," so the dollar amount lives in a council resolution rather than the code text itself.

Operating without that permit is unlawful under Section 5.100.030(a). Hosts already renting short-term with an existing business tax ID before the January 9, 2024 ordinance had an amnesty window under Section 5.100.110 to apply for the permit by December 31, 2024, or stop operating until one is issued.