Transient Occupancy and Other Taxes

General Information

The City of San Leandro Municipal Code (SLMC Chapter 2-10) requires any structure occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes to be subject to a general tax in the amount of 14% of the rent charged by the operator. The tax is to be collected by the operator of the facility and remitted to the City, or other designated receiver, on or before the last day of each month. 

Transient Occupancy Tax

Transient Occupancy Tax Form (PDF)

Effective January 1, 2021 the Transient Occupancy Tax will be 14%

Short Term Rentals

Utility User Tax

Cannabis Tax

Cannabis Tax Form (PDF)

EMS Tax

Ordinance No. 2021-007 Emergency Communication System Access Tax (PDF)