Stockton imposes an 8% Transient Occupancy Tax on all short-term lodging stays under 30 days per SMC Chapter 3.28. Operators must also maintain a City business license. The TOT has been in effect at 8% since July 1, 2006.
SMC Chapter 3.28 imposes a Transient Occupancy Tax of 8% of the rent charged by the operator on any person staying fewer than 30 consecutive days. The operator is responsible for collecting the tax from guests and remitting it to the City Finance Department on a regular schedule. A City business license under SMC Title 5 is also required. Platforms like Airbnb may auto-collect and remit TOT on behalf of hosts through voluntary collection agreements, but operators remain responsible for compliance.
Failure to collect or remit TOT: back taxes plus penalties and interest. Operating without a business license: additional fines under SMC Title 5.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Stockton, CA
Stockton does not regulate year-round residential lawn ornaments (statues, gnomes, flamingos, religious figures, sports themes) by size, quantity, or content...
Stockton, CA
Stockton does not regulate residential inflatable holiday displays by size, height, or motor noise. They qualify as exempt holiday decorations under SMC Chap...
Stockton, CA
Stockton expressly exempts holiday decorations from sign permit requirements under SMC Chapter 16.76 (Sign Standards). The only formal requirement is that ho...
Stockton, CA
A built-in outdoor kitchen in Stockton typically requires building, electrical, plumbing, and mechanical permits from the Building & Life Safety Department u...
Stockton, CA
Stockton has no ordinance specifically addressing residential backyard smokers, but SMC Chapter 16.32 (General Performance Standards) declares dense smoke, n...
Stockton, CA
Stockton adopts the California Fire Code at SMC Chapter 15.12. Under CFC §308.1.4 as adopted, open-flame cooking devices may not be operated on combustible b...
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