Manteca, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Who collects
- Owner, agent or platform
- Remit deadline
- Month after each quarter
- Owner liability
- Stays even if platform remits
- Repeat non-remittance
- 2x/24 months = revocation
Summary
Manteca requires owners, agents or hosting platforms handling a short-term rental to collect the transient occupancy tax and visitor service fee at booking and remit both to the city quarterly.
Collect all applicable transient user occupancy taxes and visitor service fees that are imposed on the transient users, pursuant to Chapters 3.16 and 3.40, from the transient user, or from the person paying for the rental, at the time payment for such rental is made; and 2. Remit to the city any transient occupancy taxes or visitor service fees collected by the hosting platform or agent to the city before the last day of the month following the close of each calendar quarter or on the day specified by the finance director if a different reporting period has been established. Hosting platforms shall not collect or remit such taxes unless expressly authorized to do so by the finance director, in writing. Nothing in this subsection shall be deemed to relieve an owner, as that term is defined in Chapters 3.16 and 3.40, from complying with the requirements set forth in Chapters 3.16 and 3.40, or to interfere with the ability of an agent or hosting platform and an owner to enter into an agreement regarding fulfillment of the requirements of this subsection.
B. Subject to applicable laws, agents and hosting platforms shall disclose to the city on a regular basis each home-sharing and vacation rental listing located in the city, the names of the persons responsible for each such listing, the address of each such listing, the length of stay for each such listing and the price paid for each stay.
C. Agents and hosting platforms:
1.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4829770; v11 updated 2026-04-21).
Full Breakdown
Municipal Code § 3.40.110(A) directs agents and hosting platforms, when the city manager authorizes them in writing, to collect the transient occupancy tax and visitor service fee from the transient user at the time of payment and remit those funds to the city by the last day of the month following each calendar quarter. Owners stay on the hook for compliance even when a platform handles collection, and must attach receipts proving the platform actually remitted the funds.
Violations & Fines
Failing to collect and remit the tax and fee twice within any 24-month period is grounds for the city to revoke the short-term lodging permit outright.
Frequently Asked Questions
Who pays Manteca's transient occupancy tax on a short-term rental?
What happens if a Manteca host doesn't remit the occupancy tax?
Sources & Official References
Other rules in Manteca
How Manteca compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Manteca to another location·View the California short-term rentals overview
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