Pomona, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 10% of rent charged (Sec. 50-82)
- Business license tax
- Also required (Sec. 30-591(r))
- TOT filing
- Quarterly, due month after quarter-end (Sec. 50-86)
- Late penalty
- 10% plus 10% more after 30 days (Sec. 50-87)
- Fraud penalty
- Additional 25% (Sec. 50-87(c))
- Permit fees
- Set by council resolution (Sec. 30-593)
Summary
Every Pomona short-term rental must collect the city's 10 percent transient occupancy tax on top of the standard business license tax, and both must stay current to renew the annual STR permit. City Code Sec. 30-591(q)-(r) makes TOT and business license tax mandatory conditions of STR operation; Sec. 50-82 fixes the 10 percent rate.
(q)All short-term rentals shall be subject to the city's transient occupancy tax.(r)All short-term rentals shall be subject to the city's business license tax. ... each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. ... The city council may establish and set by resolution all fees and charges as may be necessary to effectuate the purpose of this division.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: City Code: Supplement 31).
Full Breakdown
Every short-term rental operator in Pomona must collect and remit the city's ten percent transient occupancy tax on all STR income, on top of the standard business license tax, as mandatory conditions of holding an STR permit. City Code Sec. 30-591(q) and (r) state flatly that all short-term rentals are subject to both the transient occupancy tax and the business license tax, and Sec. 30-591(s) ties both taxes to permit renewal: an operator can only renew an STR permit annually if TOT remittances were submitted on time and the business license stays current.
The ten percent TOT rate itself comes from Sec. 50-82, which taxes the rent charged by the operator the same way it taxes hotel stays citywide, payable by the transient to the operator or, if unpaid, directly to the city treasurer. Under Sec. 50-86, operators must file a quarterly TOT return with the city treasurer by the last day of the month following each calendar quarter, holding collected tax in trust for the city until remittance. STR-specific fees, including the application and annual permit renewal fee, are not fixed in the code text; Sec.
30-593 delegates them to the city council to establish and set by resolution, so operators should confirm current amounts on the city's master fee schedule before applying. Because Sec. 30-591(u) also conditions permit issuance on the owner having fully complied with the division, an operator behind on TOT is exposed on two fronts: tax penalties under Chapter 50 and STR permit denial or non-renewal under Chapter 30.
Violations & Fines
Late TOT payments draw a 10 percent penalty under Sec. 50-87(a), a second 10 percent penalty if still unpaid 30 days later under Sec. 50-87(b), a 25 percent fraud penalty under Sec. 50-87(c), and 0.5 percent monthly interest under Sec. 50-87(d). Separately, Sec. 30-592 lets the city cite the operator and, after three violations in 12 months, revoke or suspend the STR permit for up to 24 months.
Frequently Asked Questions
Does Pomona charge a separate STR tax on top of hotel tax?
What happens if I miss a TOT filing deadline?
Can I renew my STR permit if I owe back taxes?
Sources & Official References
Other rules in Pomona
How Pomona compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Pomona to another location·View the California short-term rentals overview
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