Moreno Valley, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 13% of rent charged
- Transient defined as
- stay of 30 consecutive days or less
- Registration fee
- $5 per permit
- Late penalty
- 10% plus 0.5%/month interest
- Fraud penalty
- additional 100% of tax and penalties
- Remittance due
- last working day of following month
- Appeal window
- 15 days to city council
Summary
Moreno Valley charges a 13% transient occupancy tax on rent paid by any guest staying 30 consecutive days or less in a hotel, motel, or short-term rental. Operators collect the tax, register with the city, and remit monthly to the tax administrator under Municipal Code Chapter 3.24.
For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of 13% of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, the tax constitutes a debt owed by the transient to the operator or to the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4887234; v10 updated 2026-04-07).
Full Breakdown
020: hotels, motels, inns, tourist homes, time-share projects, mobilehomes at a fixed location, and even single-family dwelling units, unless the unit is a private home rented only occasionally and incidentally to the owner's own occupancy. A "transient" is anyone occupying space for 30 consecutive calendar days or less; breaks in occupancy reset the count so back-to-back short stays cannot be strung together to dodge the tax. 060), post it conspicuously on the premises, and pay a $5 registration fee per permit. 050). 080). 140). 090).
Violations & Fines
Late remittance draws a 10% penalty on the tax due plus interest at 0.5% per month from the delinquency date (§ 3.24.100); unpaid penalties themselves accrue the same 0.5% monthly interest. If the tax administrator finds the failure to remit was fraudulent, a separate 100% penalty is added on top of the standard penalties (§ 3.24.110). An operator who refuses to collect or report can have the tax administrator estimate the amount owed and assess it directly, with notice mailed to the operator's last known address; failing to request a hearing within 10 days makes that assessment final and immediately payable (§ 3.24.120). Assessments can be appealed to the city council within 15 days of the determination (§ 3.24.130).
Frequently Asked Questions
Does Moreno Valley's occupancy tax apply to short-term rentals, not just hotels?
Who actually pays the 13% tax in Moreno Valley?
What happens if a hotel operator remits the tax late?
Can an operator dispute a tax amount the city assesses?
Sources & Official References
Other rules in Moreno Valley
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Transient Occupancy Tax in Nearby Cities
How other cities in Riverside County handle transient occupancy tax.