Riverside, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Broker defined
- Any entity collecting STR payment
- TOT chapter
- RMC Chapter 5.32
- Primary TOT duty
- Broker that collects revenue
- Owner duty
- Ensure Ch. 5.32 compliance regardless
- Penalty class
- Infraction
Summary
Booking platforms that collect payment for a Riverside short-term rental carry primary responsibility for collecting, paying, and transmitting the City's transient occupancy tax, on top of the owner's own duty to ensure the tax is remitted.
(A)The owner and, if applicable, the owner's authorized agent shall ensure that the provisions of Chapter 5.32 of this code regarding the collection and remittance of transient occupancy taxes are complied with for the short-term residential rental unit. A broker that collects any revenue from arranging or listing a short-term rental unit shall have primary responsibility for collecting, paying and transmitting all revenues due to the city pursuant to Chapter 5.32 of this code.
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
32 of this code regarding the collection and remittance of transient occupancy taxes are complied with for the short-term residential rental unit. 020(A) to include "any entity or person, including, but not limited to, on-line websites, on-line travel agencies and on-line booking agents that offers, lists, advertises, accepts reservations and/or collects whole or partial payment for a short-term residential rental unit", language written to reach platforms like Airbnb and Vrbo directly. 32 compliance even while the collecting broker holds primary responsibility for the money itself. 32, but the collection mechanism for short-term rentals specifically runs through this broker-liability clause.
Violations & Fines
A broker or owner who fails to collect, pay, or transmit transient occupancy tax revenue as required by Section 5.55.050(A) is subject to enforcement under Section 5.55.060: any violation of Chapter 5.55 is an infraction, punishable through the remedies of Chapter 1.17, at the discretion of the Police Chief, Community and Economic Development Director, or Code Enforcement Manager. The City can also pursue administrative and legal remedies to recover unremitted tax revenue.
Frequently Asked Questions
Is Airbnb responsible for collecting Riverside's hotel tax on my rental?
Am I off the hook for TOT if my booking platform is supposed to collect it?
How does Riverside's code define a short-term rental broker?
Sources & Official References
Other rules in Riverside
California rules heatmap·Compare Riverside to another location·View the California short-term rentals overview
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Host Platform Liability in Nearby Cities
How other cities in Riverside County handle host platform liability.