Riverside, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current TOT rate
- 13% of rent (since July 1, 2014)
- Transient defined as
- Occupancy of 30 consecutive days or less
- Return/remittance due
- 15th of following month
- Late penalty ladder
- 10%/25%/50% at 1/30/60 days delinquent
- Fraud penalty
- Additional 100% of tax and penalties
- Registration fee
- Equal to hotel's base business tax
Summary
Every hotel, motel, and short-stay lodging operator in Riverside collects a 13% transient occupancy tax from guests staying 30 consecutive days or less, per RMC § 5.32.020. Operators must also register with the Finance Tax Administrator for a transient occupancy registration permit under § 5.32.050 before renting to transients, and post that permit on the premises.
5.32.020 - Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 11 percent of the rent charged by the operator. Effective July 1, 2012 and thereafter, each transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged by the operator. Effective July 1, 2014 and thereafter, each transient is subject to and shall pay a tax in the amount of 13 percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. ... 5.32.050(A): Every person desiring to engage in or conduct business as operator of a hotel renting to transients within the City shall file with the Tax Administrator an application for a transient occupancy registration permit for each place of business.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 33).
Full Breakdown
020). 040 bars any operator from advertising that the tax will be absorbed or not added to the bill. 050(A) requires every operator to file an application with the Tax Administrator for a transient occupancy registration permit for each place of business, stating the hotel name, operator, address and issuance date, and to post that permit conspicuously; the permit is nonassignable and must be surrendered on sale or closure. 050(D). 070); the Tax Administrator may also require a cash deposit, bond, or trust account from an operator to secure the tax.
Violations & Fines
Failing to remit collected tax on time draws escalating penalties under § 5.32.090: 10% the first day of delinquency, 25% at 30 days, and 50% at 60 days, plus 1% monthly interest; a 100% fraud penalty applies if the Tax Administrator finds the nonpayment fraudulent (§ 5.32.100). Willful failure to remit, register, or file a return, or filing a false return, is a misdemeanor under § 5.32.250, and the City may revoke the operator's permit and order the hotel closed.
Frequently Asked Questions
What is Riverside's hotel occupancy tax rate?
Do hotel operators need a separate permit to collect the tax?
What happens if a Riverside hotel is late remitting the tax?
Sources & Official References
Other rules in Riverside
California rules heatmap·Compare Riverside to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Riverside County handle transient occupancy tax.