California Hotel Occupancy Tax Calculator
Estimate the total hotel occupancy taxes for your California stay, including state, county, and city transient occupancy tax (TOT) rates.
Formula
Taxable Base (per night) = Room Rate + Resort / Amenity Fee
TOT (per night) = Taxable Base × (TOT Rate ÷ 100)
Total Occupancy Tax = TOT per Night × Number of Nights
Grand Total = (Room Rate + Resort Fee + Parking Fee) × Nights + Total Occupancy Tax
Effective Rate = Total Occupancy Tax ÷ Room Subtotal × 100
Resort and amenity fees are included in the taxable base because California courts and the California Board of Equalization have consistently held that mandatory fees charged as a condition of occupancy are subject to Transient Occupancy Tax (TOT). Parking fees are shown separately and are not included in the TOT base in most jurisdictions.
Assumptions & References
- TOT rates are city-level combined rates (city + any applicable district assessments) as of 2024–2025; they do not include California state sales tax (which does not apply to hotel room charges).
- Los Angeles: 15.5% TOT (LAMC §21.7.2) — includes 14% base + 1.5% Convention Center Authority surcharge.
- San Francisco: 14% TOT (SF Business & Tax Regulations Code §501).
- San Diego: 10.5% TOT (SDMC §35.0102).
- Anaheim: 15% TOT (AMC §2.12.010) — includes Tourism Business Improvement District assessment.
- Santa Monica: 14% TOT (SMMC §6.68.010).
- San Jose: 10% TOT (SJMC §4.72.030).
- Palm Springs: 13.5% TOT (PSMC §3.24.030).
- Monterey: 10% TOT (MMC §19.04.010).
- Napa: 12% TOT (NMC §3.20.030).
- Stays of 30 or more consecutive days are generally exempt from TOT under California law (Revenue & Taxation Code §7280).
- Rates change periodically; always verify the current rate with the local Finance or Revenue Department before filing.
- This calculator is for estimation purposes only and does not constitute tax or legal advice.