Taxes and Fees
NEW - Short Term Rental using Airbnb reservation platform
On August 1, 2017 Airbnb began collecting the 12.87% Transient Occupancy Tax on behalf of their hosts. Airbnb is reporting and remitting those funds to the City of Union City on a monthly basis.
If your reservations are through the Airbnb platform, you are required to register with the Transient Occupancy Tax Program. However, you will not be required to submit Transient Occupancy Tax reports as Airbnb is collecting and remitting the tax on your behalf
If your reservations are through Airbnb and / or any other booking system or with you directly, then you are required to register, collect, and remit Transient Occupancy Taxes to the City of Union City.
Master Fee Schedule
For a list of City fees and taxes for Fiscal Year 2022-23, please click on the following link: Master Fee Schedule [PDF].
For a list of City fees and taxes for Fiscal Year 2021-22, please click on the following link: Master Fee Schedule [PDF].
Transient Occupancy Tax (TOT)
Per Chapter 3.18 (Transient Occupancy Tax) of the Union City Municipal Code, each hotel in Union City is required to collect from their guests a transient occupancy tax (TOT) based on the guest’s daily room rate. The total of these TOT payments collected are then reported and remitted by each hotel to the City of Union City on a quarterly basis. The following table details Union City’s TOT reporting and remittance schedule. Please note that payments made by a hotel after TOT due date for a quarter are considered late on first day after TOT due date and are subject to a penalty fee of 10% per month delinquent:
Fiscal Year Quarter
TOT Due by Date
July 1 - September 30, XXXX
October 31, XXXX
October 1 - December 31, XXXX
January 31, XXXX
January 1 - March 31, XXXX
April 30, XXXX
April 1 - June 30, XXXX
July 31, XXXX
When reporting and remitting TOT payments, please use the following form:
Please note that the TOT rates are:
FY 2015-16 (Hotel Activity Covering July 1, 2015 - June 30, 2016): 12.00%
FY 2016-17 (Hotel Activity Covering July 1, 2016 - June 30, 2017): 12.45%
FY 2017-18 (Hotel Activity Covering July 1, 2017 - June 30, 2018): 12.87%
FY 2018-19 (Hotel Activity Covering July 1, 2018 - June 30, 2019): 12.87%
FY 2019-20 (Hotel Activity Covering July 1, 2019 - June 30, 2020): 12.87%
FY 2020-21 (Hotel Activity Covering July 1, 2020 - June 30, 2021): 12.87%
FY 2021-22 (Hotel Activity Covering July 1, 2021 - June 30, 2022): 12.87%
FY 2022-23 (Hotel Activity Covering July 1, 2022 - June 30, 2023): 13.54%
Send completed TOT Remittance Forms with payment to:
City of Union City
Attn: ASD Cashier (TOT Payment)
34009 Alvarado-Niles Road
Union City, CA 94587
If you should wish to pay by credit card, please complete and return the following form: Credit Card Authorization Form [PDF]
If you should wish to come to City Hall to make a payment or ask a question, please click here for location and hours.
Rahnni Le, Revenue Manager