Indio, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 13% of rent (under 50 rooms)
- Filing
- quarterly return, even if vacant
- Late penalty
- 10%, up to 25% for fraud
- Governs
- IMC §§ 34.35-34.48, § 37.012(P)
Summary
Short-term rental guests in Indio pay a 13% transient occupancy tax on rent, which owners must collect, remit and report quarterly, even when the unit sits vacant.
For the privilege of occupancy in any hotel that has less than 50 sleeping rooms or occupancy in any campground or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator.
(B) For the privilege of occupancy in any hotel that has 50 or more sleeping rooms, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator; provided, however, that each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator in the event that: (i) the boundaries of the Palm Springs Desert Resort Communities Tourism Business Improvement District, as established by Ordinance No. 883 of the County of Riverside (as amended from time to time) (“Tourism BID”) and the Greater Palm Springs Convention & Visitors Bureau Tourism Marketing District, as established by Ordinance No. 2013-001 of the Palm Springs Desert Resort Communities Convention and Visitors Authority (as amended from time to time) (“Marketing BID”), no longer include a portion of the City of Indio or (ii) the respective governing entities of the Tourism BID and Marketing BID cease to levy an assessment on any hotel subject to the tax imposed by this division (B).
(C)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4796010; v13 updated 2026-02-04; through 02-04-2026).
Full Breakdown
Section 37.012(P) requires every short-term rental owner or agent to comply with the city's transient occupancy tax provisions, §§ 34.35 through 34.48, including filing a return under § 34.41 for each reporting period even when the unit wasn't rented. Because Indio's short-term rentals have fewer than 50 sleeping rooms, § 34.37(A) sets the transient occupancy tax at 13% of the rent charged, collected from the guest by the operator and remitted to the city's Tax Administrator.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty after 30 more days of delinquency, 25% for fraud, plus 0.5% monthly interest, and the city may record a lien against the property under § 34.42.
Frequently Asked Questions
What's the transient occupancy tax on an Indio short-term rental?
Do I file a tax return if my rental wasn't rented that quarter?
Sources & Official References
Other rules in Indio
How Indio compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Indio to another location·View the California short-term rentals overview
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