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

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

Key Facts

Rate (under 50 rooms)
13% of rent
Rate (50+ rooms)
10%, up to 13%
STR/vacation rentals
Same tax applies
Late penalty
10% + 10% + interest
Fraud penalty
25% additional

Summary

Indio taxes hotel and short-term rental stays at 13% of rent for small hotels, campgrounds and RV parks; 10-13% for hotels with 50+ rooms.

For the privilege of occupancy in any hotel that has less than 50 sleeping rooms or occupancy in any campground or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator.

(B) For the privilege of occupancy in any hotel that has 50 or more sleeping rooms, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator; provided, however, that each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator in the event that: (i) the boundaries of the Palm Springs Desert Resort Communities Tourism Business Improvement District, as established by Ordinance No. 883 of the County of Riverside (as amended from time to time) (“Tourism BID”) and the Greater Palm Springs Convention & Visitors Bureau Tourism Marketing District, as established by Ordinance No. 2013-001 of the Palm Springs Desert Resort Communities Convention and Visitors Authority (as amended from time to time) (“Marketing BID”), no longer include a portion of the City of Indio or (ii) the respective governing entities of the Tourism BID and Marketing BID cease to levy an assessment on any hotel subject to the tax imposed by this division (B).

(C)

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4796010; v13 updated 2026-02-04; through 02-04-2026).

Full Breakdown

Under the city's Uniform Transient Occupancy Tax Ordinance, any hotel with fewer than 50 sleeping rooms, plus any campground or RV park, pays 13% of rent charged. Hotels with 50 or more rooms pay 10%, rising to 13% if certain Palm Springs-area tourism district conditions lapse. "Hotel" is defined broadly to include short-term rental dwellings, and Indio's separate short-term rental chapter (Ch. 37) expressly requires STR owners and hosting platforms to collect and remit this same tax under §§ 34.35-34.48.

Violations & Fines

Operators who fail to remit face a 10% penalty, a further 10% if still delinquent after 30 days, 25% for fraud, plus 0.5% monthly interest on unpaid tax.

Frequently Asked Questions

Does Indio's hotel tax apply to short-term rentals?
Yes. Indio's STR ordinance (Ch. 37) requires owners and hosting platforms to collect and remit the same transient occupancy tax as hotels.
What is Indio's transient occupancy tax rate?
13% for hotels under 50 rooms, campgrounds and RV parks; hotels with 50+ rooms pay 10%, or 13% if regional tourism district assessments lapse.

Sources & Official References

Other rules in Indio

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