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

Corona Code of Ordinances Chapter 3.34, the Uniform Transient Occupancy Tax Ordinance, taxes every transient's stay in a hotel at 10% of the rent charged, under Section 3.34.030. "Hotel" is defined broadly in Section 3.34.020(B) to cover hotels, motels, inns, tourist homes, studio and bachelor hotels, lodging and rooming houses, apartment houses, dormitories, public or private clubs, and mobile homes or house trailers at a fixed location. A "transient" is anyone occupying space for 30 consecutive days or less unless a written agreement sets a longer term, Section 3.34.020(D).

Every operator must register the hotel with the Finance Director within 30 days of opening or of the chapter's effective date and post a Transient Occupancy Registration Certificate on the premises, Section 3.34.060. Operators must state the tax separately from rent and cannot advertise that they will absorb it, Section 3.34.050. Returns and full remittance are due on or before the last day of the month following the month the rent was collected, Section 3.34.070; all collected tax is held in trust for the city until remitted. If an operator fails to collect or report the tax, the Finance Director estimates and assesses the tax, interest and penalties directly, giving notice by mail, Section 3.34.090. An operator has 10 days to request a hearing before the Finance Director, and 15 days from a Finance Director determination to appeal further to the City Council by filing a notice of appeal with the City Clerk, Section 3.34.100. No court injunction can block tax collection; payment is a condition precedent to judicial review, Section 3.34.100(B). Operators must keep tax records for three years for city inspection, Section 3.34.110, and refund claims must be filed within three years of payment, Section 3.34.120.