Hotel and short-term rental tax in Oakland: the local rules

Each rule below links to the section of the Oakland Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Oakland's code says

Oakland code What Oakland's code adds
Tax rate	11% of the rent. Applies: This is the base hotel tax; a separate 3% surcharge is added, for 14% total. § 4.24.030 · code text For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eleven (11) percent of the rent charged by the operator. 3% of the rent. Applies: A surcharge on top of the 11% hotel tax. § 4.24.031 · code text There shall be a tax of three percent of the rent charged by the operator of a hotel, in addition to the 11 percent tax specified in Section 4.24.030, for the privilege of occupancy in any hotel in the City (the "surcharge").
Who collects it	Each hotel operator collects the tax from guests and pays it to the Tax Administrator. § 4.24.060 · code text This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator.

Who this affects

TenantsLandlordsProperty managers

Frequently asked questions

What is the hotel tax on short-term rentals in Oakland?

Oakland's code: 11% of the rent. (This is the base hotel tax; a separate 3% surcharge is added, for 14% total.) (§ 4.24.030); 3% of the rent. (A surcharge on top of the 11% hotel tax.) (§ 4.24.031).

Hotel and short-term rental tax in Oakland

What Oakland's code says

Who this affects

Frequently asked questions

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