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

Article VII of Chapter 10, tracing to Code 1968 provisions and authorized by Revenue and Taxation Code Section 7280, defines 'hotel' broadly under Sec. 10-221 to include any hotel, inn, tourist home, lodginghouse, roominghouse, apartment house, dormitory, mobile home or house trailer at a fixed location, or similar structure occupied for dwelling, lodging or sleeping purposes, reaching short-term rental stays as well as traditional hotels. A 'transient' is anyone occupying such space for 30 consecutive calendar days or less, unless a written agreement sets a longer term.

Sec. 10-222 imposes an 8 percent tax on the rent charged, owed by the transient but collected by the operator at the time rent is paid, with a proportionate share due on each installment if rent is paid in installments; the tax administrator (the city clerk) may collect directly from the transient if the operator fails to. Sec. 10-224 requires every operator to register within 30 days of starting business and post a transient occupancy registration certificate on the premises. Sec. 10-226 requires quarterly returns and full remittance by the last day of the month following each calendar quarter, with all collected tax held in trust for the city until remitted.

Sec. 5 percent per month on the unpaid tax, all becoming part of the tax owed. Sec. 10-229 gives an aggrieved operator 15 days to appeal a tax administrator determination to the city manager, whose decision is final.