Murrieta, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Underlying tax rate
- 10% of rent (Ch. 3.24)
- TOT filing frequency
- Monthly, even if vacant
- Taxable rent includes
- Cleaning fees, resort fees
- STR permit fee
- Set by council resolution
- Citywide permit cap
- 300 STR permits
- TOT delinquency risk
- Grounds for permit revocation
Summary
Murrieta folds short-term vacation rentals into the same transient occupancy tax as hotels rather than taxing them separately. Section 5.27.060(R) requires monthly TOT filings under Section 3.24.080 even when a unit sits vacant, counts cleaning and resort fees as taxable rent, and Section 5.27.130 layers on a separate, council-set permit fee for the STR program itself.
R. Payment of transient occupancy tax. The owner and/or the owner's authorized agent or representative shall comply with all provisions of Chapter 3.24 (Transient Occupancy Tax) of this municipal code concerning the payment of Transient Occupancy Taxes (TOT), including, but not limited to, submission of a monthly reporting and remitting requirements in compliance with Section 3.24.080 of this municipal code, which shall be required to be filed monthly even if the short-term vacation rental was not rented during such month. This calculation shall include "cleaning fees", "resort fees", and "other" fees as part of the total "rent" charged for the short-term vacation rental.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-23: A Codification of the General Ordinances of the City of Murrieta, California through Ord. 634-26, passed 7-7-2026).
Full Breakdown
Murrieta's short-term vacation rental chapter, adopted by Ordinance 561-20 in 2020 and amended by Ordinance 582 in 2022, folds STR hosts directly into the hotel tax system rather than creating a separate tax. 080; that filing is due every month even if the property was not rented at all during the period. The same subsection defines what counts as taxable rent for STRs specifically: the calculation must include cleaning fees, resort fees, and other fees on top of the base nightly rate. 060(I) requires the owner to submit every internet listing site and listing number for the property to the city along with the monthly TOT return.
130 directs the city council to set, by resolution, a non-refundable application and renewal fee for the short-term vacation rental permit, reviewed annually by the city manager to confirm it still covers the cost of administering and enforcing the program. 050, issued first-come, first-served, with a waiting list once that cap is reached. 110(B)(5) makes delinquency in payment of any Transient Occupancy Tax owed to the city, on this or any other city property the applicant owns, an explicit ground for the city manager to deny, suspend, or revoke the STR permit.
Violations & Fines
Falling behind on Chapter 3.24 transient occupancy tax payments does double duty as an STR violation: Section 5.27.110(B)(5) lets the city manager deny, suspend, or revoke the rental permit for TOT delinquency alone. Separately, Section 5.27.100 makes any failure to comply with Chapter 5.27, including its tax-reporting duties, unlawful and enforceable through Chapters 1.32, 1.26, and 8.20, on top of whatever penalties Chapter 3.24 itself imposes on the underlying tax debt.
Frequently Asked Questions
Do Murrieta short-term rental hosts pay a separate tax from hotels?
Do cleaning fees count toward the taxable rent?
Is there a separate fee to hold a short-term rental permit?
Can falling behind on TOT payments cost a host their permit?
Sources & Official References
Other rules in Murrieta
How Murrieta compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Murrieta to another location·View the California short-term rentals overview
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