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

Two cost layers apply to short-term rentals in unincorporated Riverside County. The transient occupancy tax (TOT) under Ordinance No. 495, Section 3, is 10% of the rent charged by the operator. The operator collects the tax from guests and, under Section 7, files a return and remits the tax on or before the last day of the month following the close of each calendar quarter. Late remittance incurs a 10% delinquency penalty. Under Ordinance No. 927, Section 12, the STR is treated as a 'hotel' for TOT purposes, and operators must also collect any applicable Tourism Business Improvement District (TBID) and Tourism Marketing District (TMD) assessments. Separately, the Short Term Rental Certificate registration fees are set by Ordinance No. 671. As amended by Ordinance No. 671.22, the initial application fee is $740 and the annual renewal fee is $540 (each subject to a possible 4% annual increase). The County may use these registration fees to cover the cost of administering and enforcing the program, including the Short Term Rental Program Manager. If a certificate expires for 90 days or more, a new initial application and the full initial fee are required, and a change of ownership also triggers a new initial application and fee because certificates do not transfer.