Hotels & Lodging in Highland, CA (2026)
1 verified hotels & lodging rules for Highland, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Every transient who occupies a hotel in the City of Highland, California pays a tax of seven percent of the rent charged by the operator. The tax is a debt the guest owes the City, paid to the operator when the rent is paid, and the operator files returns with the city manager as tax administrator.
Highland CA Hotel Transient Occupancy Tax Rate
Some RestrictionsHighland Municipal Code § 3.20.030
§ 3.20.030. Rate of tax. A. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of seven percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel at the time the rent is paid. B. If the rent is paid with each installment, th...
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County ordinances apply to unincorporated areas and may supplement Highland city rules.
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