2-10-105“Transient means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.” source
2-10-110“For the privilege of occupancy in any hotel, including, but not limited to, any inn, motel, or time-share facilities, each transient is subject to and shall pay a tax in the amount of 14% of the rent charged by the operator.” source
1.12.108“Establishments with no more than six guest rooms, offering lodging on a short-term rental not to exceed 30 days.” source
Citation: San Leandro Municipal Code Chapter 2-10 Uniform Transient Occupancy Tax, sections 2-10-105 and 2-10-110 (Ord. 83-033, 11/21/83; Ord. 89-015, 7/17/89; Ord. 94-012, 6/13/94; Ord. 2016-026, 12/19/16); Zoning Code section 1.12.108 definitions
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Verified from the municipal code (level 1), checked on 2026-09-13 by the CanIBnB research desk. Research is AI assisted and human reviewed; the method, the level system, and the re-check schedule are on the How we verify page. If anything here is wrong, report it and it goes in the public corrections log.