Apple Valley, CA Hotels & Lodging: Transient Occupancy Tax (2026)

030 imposes the tax directly: for the privilege of occupancy in any hotel, each transient is subject to a tax in the amount of 7% of the rent charged by the operator or otherwise payable by the transient. 020 defines hotel broadly to include any structure used for transient dwelling, lodging or sleeping, from a traditional inn or motel to a time-share project, mobile home at a fixed location, or duplex or single-family unit, though it excludes a private home rented only occasionally and incidentally to the owner's normal occupancy.

A transient is anyone occupying a room for 30 consecutive days or less. 00 fee per permit; the permit must be posted on the premises and cannot be advertised as covering any business the operator is not otherwise licensed to run. 080 on or before the last working day of the month following the month collected, and the tax must be stated separately from rent; an operator may not advertise that the tax will be absorbed into the room rate. 140 and made available to the Tax Administrator on demand.