Ontario, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 11.75% of rent charged
- Effective rate date
- Set by Ord. 3234, Jan. 19, 2023
- Includes
- Short-term and vacation rentals
- Collecting agency
- City Tax Administrator (Finance Director)
- Late penalty
- 0.5%/day, then 10% at 30 days
- Fraud penalty
- Additional 25% of tax due
Summary
Every transient occupying a hotel room in Ontario, including short-term and vacation rentals under the code's broad 'hotel' definition, owes an 11.75% Transient Occupancy Tax on rent charged, collected by the operator and remitted to the City's Tax Administrator under Municipal Code § 3-6.03.
For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of eleven and three-quarters percent (11¾%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City, which debt shall be 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-32: Current through Ordinance 3338, passed 7-21-2026).
Full Breakdown
Ontario's Uniform Transient Occupancy Tax Law, Chapter 6 of Title 3, taxes short-term lodging broadly. 02 defines a taxable 'hotel' to include not just conventional hotels, motels and inns but tourist homes, lodging and rooming houses, apartment houses, vacation rentals, short-term rentals, dormitories, private clubs and even mobile homes at a fixed location, and defines a 'transient' as anyone occupying space for 30 consecutive days or less unless a written agreement sets a longer stay. 75% of the rent charged, a rate last set by Ordinance 3234 effective January 19, 2023; the transient pays it to the operator at the time rent is paid, and it becomes a debt to the City if unpaid.
04, but only if the exemption is claimed under penalty of perjury at the time rent is collected. 09). The certificate must be posted conspicuously and states plainly that it 'shall not constitute a permit' and does not authorize unlawful operation. 13.
Violations & Fines
Late remittance draws a 0.5% per day penalty for the first 30 days, then a further 10% penalty, plus 0.5% monthly interest, under § 3-6.11. If the Tax Administrator finds fraud, a 25% penalty is added on top. An operator who refuses to collect the tax, keep records, or who files a false return commits a misdemeanor under Municipal Code Chapter 1-2, with each day of noncompliance a separate offense.
Frequently Asked Questions
Does Ontario's hotel tax apply to Airbnb-style short-term rentals?
What is Ontario's transient occupancy tax rate?
What happens if an Ontario hotel operator doesn't remit the tax on time?
Sources & Official References
Other rules in Ontario
California rules heatmap·Compare Ontario to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in San Bernardino County handle transient occupancy tax.