Union City, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient occupancy tax rate
- 8.5% of daily rate
- Business tax rate (Cat. 4)
- 0.225% of gross receipts
- Category 4 minimum tax
- $154 per year
- TOT remittance schedule
- Quarterly to Finance Director
- Late TOT penalty
- 10% per delinquency period
Summary
Union City taxes short-term rentals two ways: an 8.5% transient occupancy tax on the nightly room rate under Chapter 3.18, plus an annual business tax under Category 4 (0.225% of gross receipts, $154 minimum) per § 5.04.300.
Category 4: Rental (commercial and residential), self-storage, hotels, motels and short-term rentals (0.00225, $154 minimum annual tax): Any business, individual, or entity that leases, rents, or otherwise provides property to another individual or entity for compensation.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4940544; v16 updated 2026-06-23).
Full Breakdown
Union City's Transient Occupancy Tax, Chapter 3.18, taxes 'transients', anyone occupying a room for 30 consecutive days or less, at 8.5% of the daily rate (§ 3.18.025); the 'Hotel' definition in § 3.18.010 is broad enough to sweep in short-term rental stays, and operators must register and remit the tax quarterly to the Finance Director. Separately, § 5.04.300 places 'hotels, motels and short-term rentals' in business-tax Category 4, taxed at 0.225% of gross receipts with a $154 minimum annual tax, on top of, not instead of, the occupancy tax.
Violations & Fines
Late transient occupancy tax remittance draws a 10% penalty, a further 10% after 30 days, and 25% for fraud, plus interest, under § 3.18.070; false TOT returns are a violation under § 3.18.130.
Frequently Asked Questions
What tax applies to renting out a room short-term in Union City?
Who remits Union City's short-term rental occupancy tax?
Sources & Official References
Other rules in Union City
How Union City compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Union City to another location·View the California short-term rentals overview
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