Chino Hills, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged
- STR coverage
- Includes short-term-rented residential dwellings
- Registration deadline
- Within 30 days of opening
- Return due date
- 15th of following month
- Exempt stays
- Over 30 consecutive days
- Tax administrator
- City Director of Finance
Summary
Chino Hills taxes every stay of 30 consecutive days or less at 12 percent of the rent charged, collected by the operator and remitted to the city. The code's definition of "hotel" expressly extends to short-term rentals of residential dwellings, so Airbnb and VRBO hosts owe the same tax as traditional hotels and motels.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve (12) percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 61).
Full Breakdown
020), which reaches whole-home and room rentals booked through short-term rental platforms. 030 the operator collects a 12 percent tax on the rent charged and pays it to the city's tax administrator, the Director of Finance. 050) and post the resulting registration certificate on the premises. 060); the tax is held in trust for the city until remitted. 040). 080). Exemption claims must be sworn under penalty of perjury at the time rent is collected.
Violations & Fines
If an operator fails to collect or remit the tax, the tax administrator investigates, estimates the amount due, and issues an order assessing the tax plus interest and penalties. The operator has 10 consecutive calendar days to appeal in writing to the City Manager; an unappealed order becomes final and immediately payable. A City Manager decision can be further appealed to an independent hearing officer within 10 days by filing with the City Clerk (§ 3.32.070).
Frequently Asked Questions
Does the Chino Hills transient occupancy tax apply to Airbnb and VRBO rentals?
What is the transient occupancy tax rate in Chino Hills?
When are transient occupancy tax returns due?
Is a stay longer than 30 days taxed?
Sources & Official References
Other rules in Chino Hills
California rules heatmap·Compare Chino Hills to another location·View the California hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in San Bernardino County handle transient occupancy tax.