Taxes & Fees: Chino vs Hesperia

Chino does not collect Transient Occupancy Tax (TOT) on short-term rentals because the city banned STRs (rentals of 30 consecutive days or less) citywide in October 2022. There is no STR permit, no business license category for vacation rentals, and no TOT remittance pathway because the use itself is prohibited in every zoning district under Chino Municipal Code Title 20. Operators who advertise or rent property for under 30 days face administrative citations up to $1,000 per day per Code Enforcement.

Hesperia imposes a 10% Transient Occupancy Tax (TOT) on all rentals of 30 consecutive days or less under Hesperia Municipal Code Chapter 3.10. Operators must register with the City Finance Division (HMC § 3.10.040) and remit the tax. There is no STR-specific permit chapter — instead, any STR operator also needs a city business license under HMC Title 5, and any rental property (long- or short-term) must register under the Rental Housing Business License and Inspection Program (HMC Chapter 5.72, adopted January 2021). Airbnb collects and remits California state-administered taxes and certain local TOT where agreements exist; hosts should confirm whether the platform remits Hesperia's TOT or whether the host must file directly with the City Finance Division at (760) 947-1906.