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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
10% of rent charged, Sec. 4.28.030
Transient definition
occupancy of 30 consecutive days or less
Registration deadline
within 30 days of starting business
Tax administrator
city manager or designated agent
Remittance due
last working day of following month

Summary

Eastvale imposes a 10 percent transient occupancy tax on hotel and short-term rental stays under 30 consecutive days. Municipal Code Section 4.28.030 sets the rate, and operators must register with the tax administrator under Section 4.28.060. The city's 'hotel' definition sweeps in short-term rentals of houses and rooms rented other than occasionally by the owner.

For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of ten percent of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, said tax constitutes a debt owed by the transient to the operator or to the city.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 16 Update 1).

Full Breakdown

28 of the Municipal Code, adopted by Ordinance No. 2010-02 and amended by Ordinance No. 2011-04. 030 sets the tax at ten percent of the rent charged for occupancy in any hotel, and makes the unpaid tax a debt owed by the transient to the operator or the city; if rent is paid in installments, the tax is prorated with each installment. ' That carve-out means a homeowner who rents a spare room or the whole house on a recurring short-term basis is an 'operator' subject to the tax, while a homeowner's occasional, incidental rental is not.

060, obtain a transient occupancy registration permit, post it conspicuously on the premises, and pay a registration fee set by the city council. 070, after which the tax becomes delinquent and subject to penalties.

Violations & Fines

Failure to register, collect, or remit the tax on time triggers delinquency penalties under Section 4.28.070, and the tax administrator may demand payment directly from a transient if the operator fails to collect it. Operators may not advertise that they will absorb the tax or exclude it from the posted rent under Section 4.28.050. Each transient occupancy registration permit must be posted on-site at all times the business operates.

Frequently Asked Questions

Does Eastvale's occupancy tax apply to Airbnb-style short-term rentals?
Yes. Section 4.28.020 defines 'hotel' to include single-family dwelling units rented to transients, and exempts only a home rented 'occasionally (infrequently) and incidentally' by its owner. A house or room offered regularly on a short-term basis makes the owner an operator who must register with the tax administrator and collect the 10 percent tax under Section 4.28.030.
What happens if an operator collects the tax but doesn't remit it on time?
Section 4.28.070 makes the tax delinquent and subject to penalties if it is not received by the tax administrator by the last working day of the month following the month it was collected. Section 4.28.080 also requires a sworn monthly return itemizing all rents charged, exempt or not.
Can an Eastvale hotel operator advertise that it covers the occupancy tax itself?
No. Section 4.28.050 prohibits an operator from stating, directly or indirectly, that the tax will be assumed or absorbed by the operator, will not be added to the rent, or will be refunded except as the chapter allows. The tax must be stated separately from rent on every receipt.

Sources & Official References

Other rules in Eastvale

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