Because short-term rentals are prohibited in Martinez, there is no local Transient Occupancy Tax (TOT) framework for STR operators. Illegal STR operators remain subject to California state tax liability. No TOT applies to compliant 30+ day rentals.
Martinez levies a Transient Occupancy Tax on all lodging stays under 30 days. Major platforms (Airbnb, Vrbo) have agreements with many California cities to collect and remit TOT automatically. Hosts booking directly must register with the city and file TOT returns (monthly or quarterly). California has no statewide lodging tax - TOT is entirely local revenue funding tourism, infrastructure, and general fund.
Non-remittance: back taxes + 10 to 25% penalty + interest. Willful evasion: misdemeanor. City audit authority.
Martinez, CA
Amplified music in Martinez is prohibited from being plainly audible beyond 50 feet from the property line at any time, and is subject to full quiet hour res...
Martinez, CA
Martinez has no municipal airport and aircraft noise is primarily regulated at the federal level by the FAA. Buchanan Field Airport in nearby Concord generat...
Martinez, CA
Construction noise in Martinez is restricted to 7:00 AM to 7:00 PM Monday through Friday and 8:00 AM to 5:00 PM on Saturdays, with no construction permitted ...
Martinez, CA
Martinez prohibits habitual dog barking that disturbs neighbors under Municipal Code Chapter 6.04 and noise provisions in Chapter 8.20. Continuous barking fo...
Martinez, CA
Vehicle noise in Martinez is regulated through California Vehicle Code sections enforced by Martinez Police, including prohibitions on modified exhaust syste...
Martinez, CA
Martinez Municipal Code Chapter 8.20 prohibits unreasonably loud, disturbing, or unnecessary noise between 10:00 PM and 7:00 AM on weekdays and 10:00 PM and ...
Side-by-side rule comparisons with other cities in Contra Costa County.
See how other cities in Contra Costa County handle taxes & fees.
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