3.28.020“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” source
3.28.020“any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes” source
3.28.030“each transient is subject to and shall pay a tax in the amount of 8% of the rent charged by the operator” source
Citation: Stockton Municipal Code Chapter 3.28 Transient Occupancy Tax, Sections 3.28.020 and 3.28.030 (Prior code 6-105.1 and 6-105.2); Title 16 Development Code Chapter 16.80 Standards for Specific Land Uses.
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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.