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

The City of Walnut Creek levies a Transient Occupancy Tax (TOT) of 10% on the rent charged for any accommodation rented to a transient (any person occupying a room or dwelling for fewer than 30 consecutive days). This is codified in Walnut Creek Municipal Code Chapter 3-4 (Uniform Transient Occupancy Tax), and applies to hotels, motels, B&Bs, RV parks with short stays, and any short-term rental of a house, apartment, condo, or room. The tax is imposed on the total rent — including cleaning fees, pet fees, and any mandatory charges — but not on refundable security deposits. Operators must register with the city Finance Department and receive a TOT certificate, which must be displayed on-site or made available on request. Returns are filed monthly or quarterly depending on volume, and must be filed even if a platform like Airbnb remits TOT on the host's behalf, because the host remains ultimately liable. Late filing carries a 10% penalty plus 10% additional penalty if not paid within 30 days, plus interest at 0.5% per month. Willful failure to collect or file is a misdemeanor. The TOT is a pass-through tax — collected from the guest, not paid by the host — but failure to separately charge it does not excuse remittance. Stays of 31 consecutive days or more to the same guest are exempt; this is the standard test for a non-transient rental.