Per Albany Municipal Code Section 4-3, operators of short-term rental properties are obligated to charge, collect, and remit hotel occupancy taxes for all accommodation rentals under 30 days.  The current tax rate is 10% of the rent charged and is a tax on the renter to be collected by the operator.

In addition to having a Business License, each operator should register to remit taxes.  The City of Albany has contracted with Host Compliance to allow operators to register and remit taxes at https://secure.hostcompliance.com/albany-ca/permit-registration.

While this tax has been codified for many years, the Finance Department will be reaching out over the next few months to bring operators into compliance.  In an effort to encourage compliance, the City will only be asking for taxes on rentals as of July 1, 2019, and no penalties or fees will be charged for late payment of taxes until the last quarter of 2019 is due on January 31, 2020.

Tax Collected Due Date 
July 1, 2019 - December 31, 2019 January  31, 2020
January 1, 2020 - March 31, 2020 April  30, 2020
April 1, 2020 - June 30, 2020 July 31, 2020
July 1, 2020 - September 30, 2020 November 2, 2020
October 1, 2020 - December 31, 2020 February 1, 2021

FAQs

  • Are there any exemptions from Hotel Occupancy Tax?
  • Are there any interest or penalties associated with Hotel Occupancy Taxes?
  • How do I pay Hotel Occupancy Taxes?
  • I'm not a Hotel, do I still have to collect the tax?
  • What are Hotel Occupancy Taxes?
  • What if I am no longer renting on a short-term basis?
  • When are Hotel Occupany Taxes due?
More FAQs