Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any Hotel/Motel in unincorporated Riverside County. Each transient is subject to and shall pay a tax in the amount of “10%” of the rent charged by the operator including all mandatory fees such as cleaning fees, reservation fees, linen fees, service fees, etc. This tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the Hotel/Motel operator or to the County at the time the rent is paid. The owner of the Hotel/Motel collects the tax imposed on the transient for any rental and pays the County directly (if transient utilizes the Airbnb platform the tax is collected and submitted to the County by Airbnb.)
All new and unregistered hotels/motels as defined by the ordinance within the unincorporated areas of Riverside County are required to register with the County Treasurer-Tax Collector for the purpose of paying TOT. Registration forms can be found here. Transient Occupancy Taxes are due on a quarterly basis on the last day of the next month following the end of every quarter. Payments are to be made directly to the Treasurer-Tax Collector and penalties apply to all late payments as defined by the ordinance. Quarterly billing forms which are to accompany the payments can be found here. Stays for more than 30 consecutive days and certain employees of foreign governments are exempt from paying TOT, but must file for the exemption.
Please click below to view a complete copy of the Riverside County Transient Occupancy Tax Ordinance 495.