Victorville, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Governing law
- VMC Ch. 3.12, Uniform TOT Ordinance
- Taxable stay
- 30 consecutive days or less
- Registration deadline
- 30 days after starting business
- Return filing
- Quarterly, due end of following month
- Late penalty
- 10% initial, 10% more after 30 days
- Fraud penalty
- 25% additional, plus 0.5%/month interest
- Records retention
- 3 years, city clerk may inspect
Summary
Victorville taxes every hotel stay of 30 consecutive days or less under the Uniform Transient Occupancy Tax Ordinance. Operators must register with the city clerk, collect the tax with rent, and remit it quarterly or face escalating delinquency penalties and interest.
3.12.030 - Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount as set forth by resolution of the city council. Said 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 transients ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the city clerk may require that such tax shall be paid directly to the city clerk.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 57).
Full Breakdown
020(1) to sweep in any hotel, inn, tourist home, motel, studio or bachelor hotel, lodging or rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or a camping site or space at a campground or RV park. 020(6)). 030 imposes the tax on each transient at the rate set by resolution of the city council rather than printing a fixed percentage in the code itself; the debt is extinguished only by payment to the operator or the city, due at the same time as rent. 040); advertising that the tax will be absorbed by the operator is barred. 060). 100). 110).
Violations & Fines
Late remittance draws a 10% penalty, plus a second 10% penalty if still unpaid 30 days after the original due date, plus interest of 0.5% per month on the unpaid tax (VMC 3.12.070(a),(b),(d)). If the city clerk finds nonpayment fraudulent, a 25% penalty applies on top of the others (VMC 3.12.070(c)). An operator who fails to collect or report may have the tax estimated and assessed by the city clerk, with 10 days to request a hearing and 15 days to appeal an adverse determination to the city council (VMC 3.12.080, 3.12.090).
Frequently Asked Questions
What counts as a taxable "hotel" stay in Victorville?
Who has to register with the city clerk?
How often are TOT returns due?
What happens if an operator pays the tax late?
Can an operator appeal a city clerk tax assessment?
Sources & Official References
Other rules in Victorville
California rules heatmap·Compare Victorville to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in San Bernardino County handle transient occupancy tax.