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Hesperia, 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 hotel room rent
Who collects
Hotel operator, from the guest
Registration deadline
Within 30 days of opening
Max penalty
$500 fine or 6 months jail

Summary

Hesperia charges a 10% transient occupancy tax on hotel room rent, collected by the operator from every transient guest and remitted monthly to the city tax collector.

Tax Imposed. 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.

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 24 Update 2).

Full Breakdown

Hesperia Municipal Code § 3.10.030 imposes a 10 percent tax on rent paid by any transient occupying a hotel room in the city. The hotel operator collects the tax at the time rent is paid and must register the hotel with the tax collector within 30 days of opening under § 3.10.040. Operators file quarterly returns and remit collected tax under § 3.10.050. Religious, educational, or charitable lodging uses are exempt if properly claimed under § 3.10.030(C).

Violations & Fines

Failing to register, collect, or remit the tax is a misdemeanor punishable by up to a $500 fine, six months in county jail, or both, plus penalties and interest on unpaid tax.

Frequently Asked Questions

Who actually pays Hesperia's hotel tax?
The transient guest pays the 10% tax to the hotel operator with the rent; the operator then remits it to the city tax collector.
What happens if a hotel operator doesn't register?
Operating without registering as required by Hesperia Municipal Code § 3.10.040 is a misdemeanor, and unpaid tax accrues penalties and interest under § 3.10.060.

Sources & Official References

Other rules in Hesperia

All Hesperia rules

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