Rialto, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 9% of rent charged
- Transient threshold
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Reporting cycle
- Quarterly, due end of following month
- Late penalty
- 10% original, plus 10% if 30+ days late
- Fraud penalty
- 25% additional penalty
- Record retention
- 3 years, subject to city inspection
Summary
Rialto charges a 9 percent transient occupancy tax on room rent at any hotel, motel, or similar lodging for stays of 30 consecutive days or less. Operators collect the tax from guests and remit it to the city's tax administrator on a quarterly schedule.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of nine percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment 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 is paid with each installment. The unpaid tax is 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: Code of Ordinances: Supplement 39).
Full Breakdown
08 imposes the uniform transient occupancy tax at 9 percent of the rent charged for occupancy in any "hotel," a term the code defines broadly to include hotels, inns, motels, tourist homes, lodging houses, apartment houses, dormitories, public or private clubs, and even a mobile home or house trailer at a fixed location. A "transient" is anyone occupying space for 30 consecutive calendar days or less unless a written agreement sets a longer term. The tax is a debt owed by the transient to the city, collected by the operator at the same time as rent, and stated separately from the room charge; operators may not advertise that they will absorb or waive it.
Within 30 days of opening, every operator must register with the tax administrator (the city administrator) and post a transient occupancy registration certificate on the premises. Returns and full remittance are due by the last day of the month following the close of each calendar quarter, though the tax administrator can set shorter reporting periods. Operators must keep records supporting the tax for three years, subject to inspection. Federal and state officers or employees on official business, and exempt foreign government employees, are excused from the tax if they file a signed exemption claim at the time rent is collected.
Violations & Fines
Failing to remit on time adds a 10 percent penalty, and a further 10 percent penalty applies if the delinquency continues past 30 days. Fraud on a return adds a 25 percent penalty on top of those. Unpaid tax also draws interest at 0.5 percent per month. An operator who refuses to register, refuses to file a return, or files a false or fraudulent return or claim is guilty of a misdemeanor under RMC Section 1.16.010. Assessments made by the tax administrator become final and payable in 15 days unless appealed to the city council within 15 days under Section 3.08.100.
Frequently Asked Questions
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Sources & Official References
Other rules in Rialto
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Transient Occupancy Tax in Nearby Cities
How other cities in San Bernardino County handle transient occupancy tax.