The hotel room tax in California is 12 percent of the bill charged by the hotel owner. Known as Transient Occupancy Tax, it is the responsibility of the hotel owner to pay the tax to the state of California.
Every hotel guest in California is required by law to pay the Transient Occupancy Tax, except for foreign governmental officials. The occupant of a hotel room must pay the tax to the hotel owner at the same time that the rent is paid for use of the room. Newly built hotels must contact the Business Tax Office to register for payment of transient occupancy taxes.