Taxes & Fees: Chino vs Rialto

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.

Rialto imposes a 9% Transient Occupancy Tax (TOT) on stays of 30 consecutive days or less under Rialto Municipal Code Chapter 3.08 (effective January 18, 1991, per the State Controller's annual TOT report). The TOT applies to hotels, motels, and short-term residential rentals alike. Rialto has no STR-specific permit chapter — short-term hosts must obtain a standard Rental Income Property business license under Title 5 from the Business Licensing Division (909-820-2517) and remit TOT directly to the city. Airbnb does NOT have a TOT collection agreement with Rialto, so hosts must self-report.