Pomona, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10 percent of rent
- Transient definition
- Stay of 30 consecutive days or less
- Collector
- Hotel operator, remitted to city treasurer
- Filing frequency
- Quarterly returns
- Late penalty
- 10% original, +10% after 30 days, +25% fraud
Summary
Pomona charges every hotel guest a 10 percent transient occupancy tax on rent under City Code Sec. 50-82, collected by the operator at the time rent is paid. The tax applies to stays of 30 consecutive days or less, and operators must register with the city treasurer for an occupancy tax certificate before renting rooms to transients.
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. Such tax constitutes a debt owed by the transient to the city which is 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. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: City Code: Supplement 31).
Full Breakdown
Sec. 50-81 defines "hotel" broadly to include motels, inns, roominghouses, apartment houses, dormitories, clubs and mobile homes at a fixed location, but carves out hospitals, jails, student housing tied to a school, religious or charitable housing, government employee housing, and employer labor camps. A "transient" is anyone occupying a room for 30 consecutive days or less unless a written agreement provides for longer occupancy, and the tax cannot be waived for the first 30 days regardless. Sec. 50-85 requires every operator to register the hotel with the city treasurer and post an occupancy tax registration certificate in a conspicuous place; the certificate explicitly states it "does not constitute a permit" and does not excuse compliance with other business licensing rules.
Sec. 50-86 requires quarterly returns and full remittance of collected tax to the treasurer by the last day of the month following each quarter, with shorter reporting periods available if the treasurer deems it necessary. Sec. 50-84 bars an operator from advertising that the tax will be absorbed or not added to the rent. Sec. 50-83 exempts only occupants beyond the city's taxing power and foreign government employees exempt under federal law or treaty, and exemptions must be claimed under penalty of perjury when rent is collected.
Violations & Fines
Sec. 50-87 imposes a 10 percent penalty for an original late remittance, an additional 10 percent if the delinquency continues past 30 days, a 25 percent fraud penalty on top of both, and interest of one-half of one percent per month on the unpaid tax; all penalties and interest merge into the tax itself. If an operator fails to collect or report the tax, Sec. 50-88 lets the city treasurer estimate and assess the amount due, with a right to a hearing within ten days of notice, and Sec. 50-89 allows a further appeal to a city manager-appointed hearing officer within 15 days.
Frequently Asked Questions
What is Pomona's hotel occupancy tax rate?
Does Pomona's transient occupancy tax apply to a month-long stay?
What happens if a Pomona hotel operator pays the occupancy tax late?
Sources & Official References
Other rules in Pomona
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Transient Occupancy Tax in Nearby Cities
How other cities in Los Angeles County handle transient occupancy tax.