Rialto, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 9 percent of rent charged
- Taxable stay length
- 30 consecutive days or less
- Registration deadline
- Within 30 days of starting business
- Filing frequency
- Quarterly, due end of following month
- Late penalty
- 10 percent, plus 10 percent more after 30 days
- Fraud penalty
- Additional 25 percent of tax owed
- Appeal window
- 15 days to city council after determination
Summary
Rialto charges a 9 percent transient occupancy tax on any stay of 30 consecutive days or less, including short-term rentals booked through a hotel, motel or similar structure. Operators collect it from guests and remit it quarterly to the city's tax administrator.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of nine percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax is paid with each installment. The unpaid tax is due upon the transient's ceasing to occupy space in the hotel. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 39).
Full Breakdown
08 imposes the Uniform Transient Occupancy Tax on every transient, defined as anyone occupying a room for 30 consecutive calendar days or less, at a rate of 9 percent of the rent charged. Operators must register within 30 days of commencing business and post a Transient Occupancy Registration Certificate on the premises; the certificate explicitly does not authorize unlawful operation and is not a business permit on its own. Returns and full remittance are due by the last day of the month following the close of each calendar quarter, on forms from the tax administrator (the city administrator), who can shorten reporting periods for individual operators.
Taxes collected are held in trust for the city until remitted. Late remittance triggers a 10 percent penalty on the amount due, and a second 10 percent penalty stacks if the delinquency runs past 30 days from the original due date. 5 percent per month on the unpaid tax from the delinquency date until paid. Operators may not advertise that the tax will be absorbed or refunded outside the ordinance's procedures. 6(b). Records substantiating collected tax must be kept for three years and are subject to city inspection at any reasonable time.
Violations & Fines
Failing to remit on time adds a 10 percent penalty, rising to 20 percent combined after 30 days, and 25 percent more if the tax administrator finds fraud, on top of 0.5 percent monthly interest. Operators who fail to collect or report face a city-estimated assessment, notice by mail, and a 10-day window to request a hearing before the amount becomes final and payable.
Frequently Asked Questions
Do short-term rental hosts in Rialto have to collect occupancy tax?
How often are Rialto's transient occupancy tax returns due?
What happens if a Rialto operator pays the occupancy tax late?
Can a Rialto operator appeal a transient occupancy tax assessment?
Sources & Official References
Other rules in Rialto
How Rialto compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Rialto to another location·View the California short-term rentals overview
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