Yucaipa, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- Seven percent of the rent charged by the operator
- Who pays
- Each transient, collected by the hotel operator
- Transient stay
- 30 consecutive calendar days or less
- Return filing
- Last day of month following each calendar quarter
- Notice before closing
- At least ten days to the tax administrator
- Assessment hearing request
- Within ten days of notice
- Council appeal
- Notice of appeal to city clerk within fifteen days
Summary
In the City of Yucaipa, California, every transient pays a tax of seven percent of the rent charged by the hotel operator, set by Section 3.20.030 of the Yucaipa Municipal Code. The operator collects it with the rent, states it separately, and remits it to the city's tax administrator each calendar quarter.
§ 3.20.030. Tax imposed—Rate. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of seven 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 shall be paid with each installment. The unpaid tax is 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 be paid directly to the tax administrator.
Full Breakdown
Section 3.20.030 of the Yucaipa Municipal Code, adopted by the Yucaipa City Council as the Uniform Transient Occupancy Tax, sets the rate at seven percent of the rent charged by the operator, for the privilege of occupancy in any hotel. The tax is a debt owed by the transient to the city, and it is extinguished only by payment to the operator at the time the rent is paid. Where rent is paid in installments, a proportionate share of the tax is paid with each installment. Any unpaid tax is due when the transient ceases to occupy space in the hotel. If the operator never receives the tax, the tax administrator can require it to be paid directly to the tax administrator.
The base is wide. Rent means the consideration charged, whether or not received, valued in money, goods, labor or otherwise, with no deduction whatsoever. Hotel under Section 3.20.020 covers inns, motels, bed and breakfast lodges, a tourist home or house, apartment houses and mobilehomes or house trailers at a fixed location, so rooms rented in a house fall under the same definition as a motel room. Stays of 30 consecutive calendar days or less are transient stays.
Section 3.20.040 exempts occupancy beyond the city's power to tax, United States and California officers or employees traveling on official business, foreign government officers exempt under federal law or treaty, and room rental paid to hospitals, clinics, convalescent homes, foster homes, homes for aged people, jails, prisons and housing used exclusively for religious, charitable or educational purposes by an organization exempt from property tax. No exemption is granted unless a claim is made when the rent is collected, under penalty of perjury, on a form prescribed by the tax administrator.
Section 3.20.050 requires the tax to be stated separately from the rent and a receipt for each transient. Section 3.20.070 requires quarterly returns, and Section 3.20.080 requires ten days' notice to the tax administrator before a sale or cessation of business. Taxes collected are public money held in trust for the city.
Violations & Fines
An operator who fails or refuses to collect the tax or file a return faces an estimate and assessment from the tax administrator under Section 3.20.100, with tax, interest and penalties. The operator has ten days after service or mailing of the notice to apply for a hearing, and the city must give not less than five days' written notice of it. The determination becomes payable after fifteen days unless the operator files a notice of appeal with the city clerk within fifteen days, which goes to the city council under Section 3.20.110. An operator who advertises that the tax will be absorbed or not added to the rent also breaks Section 3.20.050.
Frequently Asked Questions
What is the hotel occupancy tax rate in Yucaipa?
How is the tax paid on a multi-installment stay?
Who is exempt from Yucaipa's occupancy tax?
Can a Yucaipa hotel say it will absorb the tax?
How does an operator challenge an assessment?
Sources & Official References
Other rules in Yucaipa
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How other cities in San Bernardino County handle transient occupancy tax.