The Transient Occupancy Tax is applied to any person who occupies a hotel/motel room for thirty (30) consecutive calendar days or less. The tax is 8.5% of the rent charged by the hotel or motel operator.
No exemption is granted except upon a claim made at the time rent is collected. For persons eligible for the Transient Occupancy Tax, the Emergency Services Facilities tax shall be an additional 2% of the total rents charged.
No tax shall be imposed upon:
- any Federal or State of California officer or employee when on official business; and
- any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
For more information, please call Revenue at 510-583-4622.
Additional Information: Emergency Services Facilities Tax
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