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

Short-term rentals in Corona are subject to the city's Transient Occupancy Tax, authorized under California Revenue and Taxation Code Section 7280 and adopted locally in Corona Municipal Code Chapter 3.32. The current TOT rate is 10% of the rent charged by the operator for stays of 30 consecutive days or fewer. Stays beyond 30 days are exempt as occupancy by a 'permanent resident' under R&T 7280. STR operators must obtain a Corona business license and a Transient Occupancy Registration Certificate before accepting any bookings, and are required to file monthly TOT returns with the City Finance Department even in months with zero revenue. Late returns are subject to 10% penalty plus interest under MC 3.32, and willful failure to remit can result in misdemeanor prosecution and personal liability for the operator. Platform-collected tax: Airbnb collects and remits Corona TOT on bookings made through its platform, but operators must still register and reconcile, and Vrbo/non-platform bookings require direct collection and remittance by the operator. Initial STR registration fees, renewal fees, and any tourism business improvement district (TBID) assessments are billed separately and must be kept current.