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

For the privilege of occupancy in any hotel, each transient is subject to, and shall pay tax in the amount of 12 percent of the rent charged by the operator. Such 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.

The tax administrator may make rules and regulations not in consistent with the provisions of this article as may be necessary and desirable to aid in the enforcement and administration of this article. Any such rule or regulation that may affect the amount of tax owed to the city shall be subject to approval by the city council. The rules and regulations shall be filed in the office of the tax administrator and maintained by the city clerk in an orderly and accessible manner. Taxes are considered paid only upon receipt of the return, and penalty, interest, and completed exemption certificate when appropriate. The burden to secure and comply with the rules and regulations shall be upon the operator.