Upland, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- TOT rate
- 10% of rent charged
- Applies to
- Stays of 30 consecutive days or less
- Late penalty
- 10% first, +10% at 30 days delinquent
- Fraud penalty
- Additional 25% of tax due
- Interest
- 0.5% per month on unpaid tax
- Filing frequency
- Quarterly returns to tax administrator
Summary
Upland imposes a 10 percent transient occupancy tax on every hotel guest, short-term rental guest, or other transient staying 30 consecutive days or less, collected by the operator at the same time as rent and remitted quarterly to the city's tax administrator under Chapter 3.12.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4480959; v4 updated 2025-09-22).
Full Breakdown
Upland Municipal Code § 3.12.030(A), the "Transient Occupancy Tax Ordinance of the city of Upland" (§ 3.12.010), reads: "For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10 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 chapter's definitions section (§ 3.12.020) sweeps in more than traditional hotels, covering any "hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, roominghouse, apartment house, rental unit, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure," which is why short-term rental hosts owe the same tax under § 17.23.1.090(G).
A "transient" is anyone occupying for 30 consecutive calendar days or less. Operators must register with the tax administrator (the city's finance director) within 30 days of the ordinance's effective date or of commencing business, obtain a registration certificate, and post it conspicuously (§ 3.12.060), then file quarterly returns and remit collected tax by the last day of the month following each calendar quarter (§ 3.12.070). Only federal officers/employees on official business and treaty-exempt foreign officials are exempt (§ 3.12.040).
Violations & Fines
Late remittance draws a 10 percent penalty under § 3.12.090(A), a second 10 percent penalty if still unpaid 30 days after the original delinquency (§ 3.12.090(B)), and a 25 percent fraud penalty on top of both if the tax administrator finds fraud (§ 3.12.090(C)). Interest accrues at one-half of one percent per month on the unpaid tax. Operators may appeal a tax administrator determination to the city council within 15 days under § 3.12.110.
Frequently Asked Questions
What is Upland's hotel transient occupancy tax rate?
Does Upland's transient occupancy tax apply to Airbnb and other short-term rentals?
What happens if an Upland hotel operator remits the tax late?
Sources & Official References
Other rules in Upland
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