Hotels & Lodging in California (2026)

Alameda charges every hotel guest a 14 percent Transient Occupancy Tax on the rent paid for lodging of 31 days or less…

Unincorporated Alameda County imposes a 10% Hotel and Lodging Tax on hotel, motel, and short-term rental stays under 30…

Alhambra charges a 12% transient occupancy tax on rent paid by anyone staying 21 days or less in a hotel or motel…

Anaheim charges a 15% transient occupancy tax on rent paid by any guest staying under 30 consecutive days in a hotel…

Antioch charges a 10% transient occupancy tax on rent paid at any hotel, motel, or similar lodging under AMC § 3-5.303…

Apple Valley charges a 7% Transient Occupancy Tax on rent paid by any guest staying 30 days or less in a hotel, motel…

Bakersfield charges a 12% transient occupancy tax on room rental paid by any guest staying 30 consecutive days or fewer…

Baldwin Park charges a 10% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a…

Bellflower, Los Angeles County taxes hotel occupancy at 9% of the rent charged, owed by the transient guest and…

Berkeley charges a 12% transient occupancy tax on every hotel stay of 13 nights or less. The Finance Department's tax…

Brentwood charges a 10 percent transient occupancy tax on hotel and short-term rental stays of 30 days or less…

Buena Park charges a 12% transient occupancy tax on hotel and short-term rental stays under 30 days, collected by the…

Operators of hotels, motels, bed and breakfasts, RV parks, campgrounds and short-term rentals in unincorporated Butte…

Calaveras County imposes a transient occupancy tax of twelve percent on rent charged for hotel stays in the…

Camarillo taxes every hotel and motel stay at nine percent of the rent charged, collected by the operator at the time…

Carlsbad taxes hotel and short-term lodging occupancy at 10% of the rent charged, under Municipal Code Chapter 3.12…

Carson taxes hotel stays of 30 consecutive days or less under its Uniform Transient Occupancy Tax Ordinance, with the…

Ceres charges a 10% transient occupancy tax on hotel, motel, and short-stay rent for any guest staying 30 consecutive…

Chico's Uniform Transient Occupancy Tax Law charges guests 10% of the rent on any hotel stay under 31 days, collected…

Every hotel, motel, or short-stay lodging operator in Chino must collect a transient occupancy tax from guests staying…

Chino Hills taxes every stay of 30 consecutive days or less at 12 percent of the rent charged, collected by the…

Chula Vista taxes every hotel, campsite and short-term rental stay at 10 percent of rent under CVMC 3.40.030. Operators…

Clovis charges a 12% Transient Occupancy Tax on hotel, motel, and short-term rental stays of 30 consecutive days or…

Compton taxes short-term lodging at 7.5% of the rent charged, collected by the hotel operator from every transient…

Unincorporated Contra Costa County charges a 10 percent transient occupancy tax on every hotel, motel or short-term…

Corona charges a 10% transient occupancy tax on the rent paid by any guest staying 30 consecutive days or less at a…

Costa Mesa charges an 8% transient occupancy tax on every hotel, motel and rental-unit stay of 30 consecutive days or…

Cupertino levies a 12 percent transient occupancy tax on rent charged for hotel, motel and similar lodging stays of 30…

Davis charges a 12% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a hotel…

Downey charges a 9% Transient Occupancy Tax on room rental for any hotel, motel, or other lodging place under Municipal…

Dublin, California charges an 8% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less…

Eastvale imposes a 10 percent transient occupancy tax on hotel and short-term rental stays under 30 consecutive days…

El Cajon taxes hotel and short-term rental stays under 30 days at a combined 10 percent of rent: a 6 percent base tax…

El Dorado County charges a 10% transient occupancy tax on rent paid for stays of 30 days or less in hotels, motels…

El Monte charges a 10 percent transient occupancy tax on hotel rent whenever a guest stays 30 consecutive days or less…

Elk Grove charges a 12% transient occupancy tax on rent for any hotel, motel, or short-term rental stay of 30 days or…

Escondido charges a 10% transient occupancy tax on the rent charged for any hotel, motel, or short-term rental stay of…

Fairfield charges a 12% transient occupancy tax on rent paid by anyone occupying a hotel, motel, or similar lodging for…

Folsom charges an 8 percent transient occupancy tax on every hotel, motel, bed and breakfast, or short-term rental stay…

Fontana charges an 8 percent transient occupancy tax on rent paid by anyone occupying a hotel room, or comparable…

Fremont charges a 10 percent transient occupancy tax on hotel, motel and short-term rental stays of 30 consecutive days…

Fresno's Transient Room Tax Ordinance taxes anyone occupying a hotel room, motel, or similar lodging for 30 consecutive…

Fullerton imposes a 10% transient occupancy tax on rent charged for any hotel stay or short-term rental booked for…

Garden Grove charges a 14.5% Hotel Visitors Tax on rent paid by anyone occupying a hotel, motel, time-share, mobile…

Glendale imposes a 12% Transient Occupancy Tax on every hotel guest's rent under Municipal Code Section 4.32.030. The…

Every hotel, motel, or similar lodging operator in unincorporated Glenn County, California, must collect a 5 percent…

Hanford, California (Kings County) charges an 8% transient occupancy tax on rent paid for stays under 30 consecutive…

Hawthorne charges a 12% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less at a…

Hayward charges up to 14% transient occupancy tax on rent paid at any hotel, motel or other structure rented to guests…

Hemet taxes hotel occupancy at 12 percent of rent charged, and its definition of 'hotel' expressly reaches short-term…

Hercules imposes a 10% transient occupancy tax on hotel, motel, and short-term rental stays of 30 consecutive days or…

Hesperia charges a 10% transient occupancy tax on hotel room rent, collected by the operator from every transient guest…

Huntington Beach taxes every hotel stay of 30 consecutive days or less at the combined state and local use tax rate the…

Imperial County charges an 8% transient occupancy tax on rent for hotel, motel, RV park and campground stays of 30…

Indio taxes hotel and short-term rental stays at 13% of rent for small hotels, campgrounds and RV parks; 10-13% for…

Inglewood charges hotel guests a transient occupancy tax of 15.5 percent of the rent charged by the operator, collected…

Irvine imposes an eight percent transient occupancy tax on every hotel, motel, or short-term rental stay of 30…

Lake County charges a 9 percent transient occupancy tax on rent paid at any hotel or other lodging in the…

Lake Forest, California charges a 10% transient occupancy tax on hotel and short-term lodging rent. The operator…

Lakewood taxes hotel and motel stays under 30 days at 8% of rent under its Uniform Occupancy Tax Ordinance. Operators…

Lancaster charges a 7% transient occupancy tax on hotel and short-term rental stays under 30 days. Operators collect…

Livermore taxes every hotel stay of 30 consecutive days or less at 8 percent of the rent charged, collected by the…

Lodi charges a 6% transient occupancy tax on rent paid by anyone occupying a hotel room for 30 consecutive days or…

Long Beach charges a combined 13% transient occupancy tax on hotel and short-term stays: 6% funds the special…

Los Angeles imposes a 14% Transient Occupancy Tax on any transient staying 30 consecutive days or less at a hotel…

Unincorporated LA County charges a 12% Transient Occupancy Tax on all hotel and short-term stays of 30 consecutive days…

Los Banos charges a 10% Transient Occupancy Tax on rent paid by anyone occupying a hotel, motel, or similar lodging for…

Madera charges a 9% transient room tax on hotel and short-term lodging occupancy under its Uniform Transient Room Tax…

Manteca charges a 12% transient occupancy tax on all hotel and short-term rental stays under 30 days, paid by guests…

Hotels and campgrounds inside the West Marin Transient Occupancy Tax Area pay an extra 4 percent tax on top of the…

Mendocino County charges a combined 10 percent transient occupancy tax on rent paid at hotels, motels, RV parks…

Menifee charges a 10% transient occupancy tax on rent paid by anyone staying 30 days or less in a hotel, motel, or…

Every transient occupying a room in a Merced hotel, motel, inn, or similar lodging pays a 10 percent transient…

Unincorporated Merced County imposes a 10% transient occupancy tax on rent charged for hotel, motel, and short-term…

Mission Viejo charges an 8 percent transient occupancy tax on rent collected by any hotel, motel, or short-term rental…

Modesto's Uniform Transient Occupancy Tax under § 8-2.603 charges every hotel guest staying 27 consecutive days or less…

Every hotel, motel, inn and other visitor accommodation facility in Monterey must collect a 12% transient occupancy tax…

Monterey County collects a 10.5 percent transient occupancy tax on every hotel, motel, inn, mobile home and licensed…

Moorpark taxes hotel and short-term lodging stays of 30 days or less at a rate the city council sets by resolution…

Moreno Valley charges a 13% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a…

Mountain View taxes hotel stays at ten (10) percent of the rent charged. City Code Sec. 33.2 imposes the transient…

Murrieta collects a ten percent transient occupancy tax on every hotel, motel, or transient rental stay of thirty days…

Newport Beach charges a 9% transient occupancy tax on rent paid by any hotel, motel, short-term rental, or space…

Norwalk charges a 10% Transient Occupancy Tax on any guest who rents a hotel, motel, or similar lodging for 30…

Oakland charges a combined 14 percent transient occupancy tax on any hotel stay of 30 days or less: 11 percent under…

Oceanside charges every hotel guest a 10 percent transient occupancy tax on rent under City Code Sec. 34.15, collected…

Every transient occupying a hotel room in Ontario, including short-term and vacation rentals under the code's broad…

Every hotel guest in Orange who stays 30 consecutive days or less owes a transient occupancy tax of 10% of the rent…

Unincorporated Orange County hotels, motels and short-term rentals charge a 10% transient occupancy tax on stays of 30…

Oxnard charges a 10% transient occupancy tax on room rent at any hotel, motel, timeshare rental, or other lodging in…

Guests staying fewer than 30 consecutive days in a Pacifica "hotel," a term covering everything from motels to mobile…

Palmdale charges a 10 percent transient occupancy tax on room rent at any hotel or motel in the city. Operators collect…

Pasadena charges every hotel guest a 7% transient occupancy tax on rent, collected by the operator and remitted to the…

Petaluma imposes a 10% transient occupancy tax on rent charged for stays of 30 consecutive days or less in any hotel…

Placer County collects a Transient Occupancy Tax on hotel, motel and short-term rental stays under 31 days. The rate is…

Pleasanton taxes transient hotel stays at 8% of the rent charged. The tax applies to any hotel, motel, inn or similarly…

Pomona charges every hotel guest a 10 percent transient occupancy tax on rent under City Code Sec. 50-82, collected by…

Rancho Cordova charges a 12 percent transient occupancy tax on rent paid by any guest staying 30 days or less in a…

Rancho Cucamonga charges a 12 percent transient occupancy tax on every hotel stay of 30 consecutive days or less…

Redding charges a 10 percent transient occupancy tax on rent paid by anyone staying 30 consecutive days or less in a…

Redlands charges a 10% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a…

Redondo Beach taxes hotel stays under 30 days at up to 12% of rent under the Uniform Transient Occupancy Tax Law…

Redwood City collects a 12% transient occupancy tax on every hotel stay, and the code's definition of 'hotel' expressly…

Rialto charges a 9 percent transient occupancy tax on room rent at any hotel, motel, or similar lodging for stays of 30…

Ridgecrest taxes transient hotel and short-term rental stays at 10% of the rent charged, collected by the operator and…

Every hotel, motel, and short-stay lodging operator in Riverside collects a 13% transient occupancy tax from guests…

Riverside County charges a 10 percent transient occupancy tax on hotel, motel, and short-term rental stays under 30…

Rohnert Park charges a 12% transient occupancy tax on rent paid by any guest staying fewer than thirty days in a hotel…

Roseville's Uniform Transient Occupancy Tax Ordinance charges every transient a tax of 10 percent of the room rent paid…

Sacramento charges a 12 percent transient occupancy tax on rent paid by anyone occupying a hotel, motel, or other…

Sacramento County charges a 12% transient occupancy tax on hotel, motel, and short-term rental stays of 30 consecutive…

Salinas taxes short-term hotel and motel stays at a combined ten percent of rent: a seven percent base tax under Sec…

San Bernardino charges a 10% transient lodging tax on hotel room rentals for any stay of 30 consecutive days or less…

Unincorporated San Bernardino County imposes a 7% transient occupancy tax on hotels, motels and short-term rentals for…

San Clemente charges a 10 percent transient occupancy tax on rent paid by anyone staying 29 or fewer consecutive days…

San Diego taxes hotel guests 10.5% of room rent: a 6% base transient occupancy tax plus four stacked additional levies…

Unincorporated San Diego County charges an 8% transient occupancy tax on hotel, motel, and short-term lodging rent…

San Francisco taxes hotel room rent at a combined 14 percent: an 8 percent base transient occupancy tax plus a 6…

Unincorporated San Joaquin County hotels and short-term rentals must collect an 8% transient occupancy tax from guests…

San Jose taxes hotel stays at a combined 10 percent: 6 percent under the Transient Occupancy Tax (SJMC 4.72) plus 4…

San Leandro imposes a 14% Transient Occupancy Tax on rent charged for any hotel stay of 30 consecutive days or less…

San Luis Obispo County collects a 9% transient occupancy tax on every hotel stay of 30 consecutive days or less in the…

San Marcos charges a 10 percent transient occupancy tax on rent paid by anyone occupying a hotel, motel, or similar…

Unincorporated San Mateo County charges a 10% transient occupancy tax on hotel stays of 30 days or less, collected by…

San Rafael charges a 10% transient occupancy tax on hotel and short-term rental rent, collected by the operator from…

San Ramon charges a 7.25% transient occupancy tax on hotel and short-term rental stays under 30 days. Operators collect…

Santa Ana taxes hotel occupancy at eleven percent of the rent charged, collected by the operator from every guest…

Guests staying fewer than thirty days at any hotel, motel, or similar lodging in unincorporated Santa Barbara County…

Santa Clara taxes hotel and short-term lodging stays at 13.5% of the rent charged, effective January 1, 2025, under…

Unincorporated Santa Clara County hotels, motels and other short-term lodging must collect an 8% transient occupancy…

Guests at a hotel, motel, inn or similar commercial lodging facility in unincorporated Santa Cruz County pay a 12%…

Every hotel, motel, or short-stay rental in Santa Maria collects a 10% Transient Occupancy Tax on rent from guests…

Santa Rosa charges an 11 percent transient occupancy tax on rent paid by any guest staying 30 consecutive days or less…

Shasta County charges a 10% transient occupancy tax on rent paid at any hotel, motel, inn, or other lodging in the…

Simi Valley charges a 10 percent transient occupancy tax on rent for any hotel stay of 30 consecutive days or less…

Solano County collects a 5% transient occupancy tax on the rent charged at every hotel, motel, bed and breakfast, RV…

The City of Sonoma taxes transient occupancy in hotels, motels and similar lodging at 12 percent of rent under SMC…

Unincorporated Sonoma County charges a 12% transient occupancy tax on short-term lodging rent, collected by operators…

South Gate taxes hotel and motel stays of 30 days or less at 8% of the rent charged, collected by the operator from…

Stanislaus County charges an 8% transient occupancy tax on every hotel stay in the unincorporated area, and the Hotel…

Stockton charges an 8% Transient Occupancy Tax on rent paid by any guest who stays 30 consecutive days or less in a…

Sunnyvale charges a 12.5% transient occupancy tax on rent for any hotel, motel, or other structure rented for lodging…

Hotels, motels and similar lodging in unincorporated Tehama County must collect an 8% transient occupancy tax from…

Temecula charges an 8 percent Transient Occupancy Tax on every hotel stay of 30 consecutive days or less, collected by…

Thousand Oaks charges a 10% Transient Occupancy Tax on the rent paid by anyone staying 30 consecutive days or less in a…

Any transient staying 30 days or less in a Tracy hotel owes a 10% Transient Occupancy Tax on the rent charged…

Truckee taxes every stay under thirty days at twelve percent of the rent charged, a rate that runs from January 1, 2021…

In unincorporated Tulare County, every hotel, motel, and short-term residential rental must charge transients a 10% tax…

Turlock taxes hotel and short-term rental stays at 9% of rent charged for occupancies of 30 days or less, collected by…

Union City taxes hotel and short-term rental stays at 8.5% of the daily room rate under its Transient Occupancy Tax…

Upland imposes a 10 percent transient occupancy tax on every hotel guest, short-term rental guest, or other transient…

Vacaville charges an 8 percent transient occupancy tax on every hotel, motel, or other lodging stay of 30 days or less…

Vallejo taxes hotel and short-term rental stays at 11% of rent under Municipal Code Section 3.19.030. Operators collect…

The City of Ventura collects a 10 percent transient occupancy tax on rent paid by any transient staying in a hotel…

Guests at hotels, motels, and inns in unincorporated Ventura County pay an eight percent tax on the rent for any stay…

Victorville taxes every hotel stay of 30 consecutive days or less under the Uniform Transient Occupancy Tax Ordinance…

Vista imposes a 10 percent Transient Occupancy Tax on every hotel guest under Municipal Code Chapter 3.24, covering…

West Covina taxes hotel, motel and short-stay lodging under the Uniform Transient Occupancy Tax Ordinance. Any guest…

Hotels and motels in the City of West Sacramento, Yolo County must collect a 12% transient occupancy tax from guests…

Westminster charges an 8 percent transient occupancy tax on hotel rent for any stay of 30 consecutive days or less…

Whittier charges a 10 percent transient occupancy tax on rent paid at any hotel, motel, or lodging facility under…

Yolo County collects a transient occupancy tax of 8% of the rent charged on any stay of 30 consecutive days or less in…

Yuba City imposes a 10% hotel/motel surcharge on every transient's room rent under Municipal Code Sec. 3-6.404…

Unincorporated Yuba County levies a 10% transient occupancy tax on hotel, motel, and short-term lodging rent, collected…

When a Santa Monica hotel changes ownership or control, the incoming employer must retain all eligible hotel workers…

When a Los Angeles hotel with 50 or more guest rooms changes ownership or control, the new operator must maintain a…

Hotel and janitorial employers in unincorporated LA County must offer available positions in writing to laid-off…

Measure L (2018) requires Anaheim Resort hospitality employers receiving city subsidies to pay a living wage starting…

Bakersfield does not impose a hotel-specific living wage. Hotel workers are covered by California's statewide minimum…

Hotels and city contractors operating in Berkeley must pay the Living Wage set under BMC Chapter 13.27, which exceeds…

Long Beach Living Wage Ordinance requires city service contractors and certain airport and convention center employers…

Hotel employers in unincorporated LA County must pay room attendants double their regular rate for every hour worked on…

OMC Chapter 2.28 requires city contractors, lessees of city property, and recipients of large city financial aid…

Sacramento has not enacted a hotel-specific living wage ordinance. Hotel workers are covered by the higher of…

Administrative Code Chapter 12P (the Minimum Compensation Ordinance) requires city contractors and tenants on city…

SJMC Chapter 4.100 requires city service contractors and tenants at Mineta San Jose International Airport to pay a…

Santa Clara County's Living Wage Policy requires county service contractors to pay minimum living wages and provide…

LAMC Section 186.02, the Citywide Hotel Worker Minimum Wage Ordinance, sets a higher minimum wage and healthcare…