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

Chapter 3.36 of the Pico Rivera Municipal Code, the Uniform Transient Occupancy Tax Ordinance, imposes a 10% tax on rent charged for occupancy in any hotel, motel, inn, roominghouse, apartment house or similar structure by a transient occupying space for 30 consecutive days or less. The tax is a debt owed by the transient to the city, extinguished only when paid to the operator with the rent; if unpaid, the tax administrator (the director of finance) can require direct payment. Within 30 days of commencing business, each operator must register the hotel with the tax administrator and post a Transient Occupancy Registration Certificate on the premises.

Operators collect the tax with each rent payment, state it separately from rent, and cannot advertise that they will absorb it themselves. Returns and full remittance are due on or before the last day of the month following each calendar quarter, and operators must keep supporting records for three years for inspection. Exemptions apply only to occupancies the city lacks power to tax and to federal, state, or treaty-exempt foreign officers on official business, and only on a claim made under penalty of perjury when rent is collected.

If the tax administrator determines an operator failed to collect or report, the administrator estimates and assesses the tax, interest, and penalties, with the operator entitled to a hearing on written application within ten days of the notice. An aggrieved operator may appeal to the city council by filing a notice of appeal with the city clerk within fifteen days, and the council's decision is final.