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

Under California Revenue and Taxation Code section 7280, cities are authorized to impose a Transient Occupancy Tax (TOT) on stays of 30 days or fewer. Murrieta's TOT rate is 8 percent of the rental amount, which the operator must collect from the guest at the time of payment and remit to the City of Murrieta Finance Department. Short-term rental operators must first obtain a city business license and a Short-Term Rental Permit, pay the applicable one-time and annual fees (typical ranges are $100-300 initial application plus annual renewal), and register as a TOT collector. Returns are typically filed monthly, with a transition to quarterly filings available for low-volume operators. Late payments incur a 10 percent penalty plus interest at 1 percent per month. Platforms such as Airbnb and Vrbo may collect TOT on the operator's behalf under voluntary collection agreements, but the operator remains ultimately responsible for verification and reconciliation. Pass-through cleaning fees are taxable when they are a condition of occupancy; refundable security deposits are not taxable. Failure to register or remit can trigger audit, back-taxes, and revocation of the STR permit.