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

The City of Reedley levies an 8% Transient Occupancy Tax under RMC 3-7-3 (Ord. 736, 1990) on the rent charged for occupancy of 30 consecutive calendar days or less. The tax applies to hotels, motels, tourist homes, inns, and similar structures used for transient lodging. Under RMC 3-7-2, a transient is defined as any person exercising occupancy for 30 consecutive calendar days or less. Operators must register with the tax administrator (city manager or designee) under RMC 3-7-6 and post a registration certificate in a conspicuous place on the premises. The operator collects the tax from each transient at the time rent is paid (RMC 3-7-5) and remits it to the city per the reporting schedule in RMC 3-7-7. The tax must be separately stated from the rent charged, and operators may not advertise that the tax will be absorbed or refunded. Penalties for late payment include interest accruing under RMC 3-7-8. Failure to collect and report the tax triggers estimated assessments under RMC 3-7-9. The tax administrator may suspend or revoke permits under RMC 3-7-14. In addition to TOT, operators must obtain a business license under RMC Chapter 3-2. California Revenue and Taxation Code Section 7280 governs the state framework for local TOT ordinances.