Taxes & Fees: Hesperia vs Rialto

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.

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.