Apple Valley, CA Short-Term Rentals: Taxes & Fees (2026)

The Town of Apple Valley's lodging tax is set in Chapter 3.24 (Transient Occupancy Tax). Section 3.24.030 states: 'For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of 7% of the rent charged by the operator.' A 'transient' is anyone whose total occupancy does not exceed 30 days (Section 3.24.020), and 'hotel' is defined broadly to include dwellings, apartment houses, single-family dwelling units and similar structures occupied by transients - so short-term rentals fall within the tax. Section 8.34.080(e) makes this explicit for STRs: operators 'shall ensure payment of Transient Occupancy Tax in accordance with Chapter 3.24.' The operator collects the tax from the guest at the same time rent is collected (Section 3.24.050), holds a Transient Occupancy Registration Permit ($5.00 fee, Section 3.24.050), and remits to the Town Tax Administrator, with delinquency penalties and interest of one-half of one percent per month for late payments. Separately, STR operators pay the rental Property Maintenance Certificate inspection fee (Section 8.34.040) and any Special Use Permit application fee, both set in the Town's adopted Schedule of Fees. The 7% rate is Apple Valley's own Town rate; San Bernardino County's TOT applies only to unincorporated areas.