Temecula, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Taxable stay length
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Initial late penalty
- 10% of tax due
- Continued delinquency penalty
- Additional 10% after 30 days
- Fraud penalty
- 25% of tax due
- Appeal window
- 15 calendar days
Summary
Temecula charges an 8 percent Transient Occupancy Tax on every hotel stay of 30 consecutive days or less, collected by the operator and remitted to the city's tax administrator. The rule reaches hotels, motels, and short-term rental units alike, not just traditional lodging, under the city's Uniform Transient Occupancy Tax chapter.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eight 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 of the hotel at the same 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. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4862229; v11 updated 2026-04-14).
Full Breakdown
030(A)). 020 to include motels, tourist homes, rooming houses, apartment houses, rental units, mobilehomes at a fixed location, and single-family dwellings, but excludes a private dwelling rented only infrequently and incidental to normal occupancy, so most short-term rental units owe the tax unless that narrow exception applies. A "transient" is anyone occupying space for 30 consecutive days or less; the burden of proving a facility is not a hotel falls on the owner. 060). 070). 040). 080). 110).
Violations & Fines
Late remittance draws a 10 percent penalty on the tax owed (§ 3.20.090(A)), and a further 10 percent if the delinquency continues 30 days past the original due date (§ 3.20.090(B)). The tax administrator can add a 25 percent penalty for fraud (§ 3.20.090(C)), plus interest of 0.5 percent per month on the unpaid tax until paid in full. The city may also sue an operator to collect unpaid amounts and recover its attorney's fees and collection costs.
Frequently Asked Questions
Does Temecula's hotel tax apply to Airbnb and other short-term rentals?
When does a new hotel or short-term rental operator have to register with the city?
What happens if a Temecula hotel operator files or pays late?
Can an operator dispute a Temecula transient occupancy tax assessment?
Sources & Official References
Other rules in Temecula
California rules heatmap·Compare Temecula 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.