Short Term Rental or Transient Occupancy Tax (TOT)

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Transient Occupancy Tax

Every person (transient) occupying any hotel/motel, lodge or B&B (bed & breakfast) within the City of Oakland for any period of thirty (30) consecutive days or less is required to pay the transient occupancy tax to the operator at the time the rent for occupancy is paid. The rate is 14% of the rent charged, as stipulated in Chapter 4.24 of the Oakland Municipal Code .

The charge must be a separate billing item. The operator of the business collects the fees and sends them to the Finance Departments Revenue Bureau

Short-Term Residential Rentals (STRRs)

Currently, neither the Oakland Municipal Code or Oakland Planning Code specifically address Short-Term Residential Rentals (STRRs). Like many municipalities across the United States, Oakland’s laws and codes are insufficient to address the rapid expansion and use of Transient Residential Hosting Platforms (TRHPs) such as Airbnb, FlipKey, and VRBO to rent spaces in their homes on a short-term basis.

Short-Term Residential Rentals (STRRs) raise important questions about local priorities and the larger role STRRs play in cities and neighborhoods. In cities with high housing demand, such as Oakland, a primary concern is the potential impact of STRRs on housing availability, affordability, and the impact on our neighborhoods.

In an effort to equitably amend the existing code, the Planning Department was tasked with studying STRRs and proposing regulations.

There was a Planning Workshop on Short-Term Residential Rentals (STRRs) in the City of Oakland held on January 12, 2017. The Workshop was recorded. Click here to view the video.

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