Riverside, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Certificate required before
- Listing or advertising the rental
- Governing tax chapter
- RMC Chapter 5.32 (TOT), via §5.55.050
- Broker liability
- Primary responsibility if broker collects payment
- Record retention
- 3 years after each rental period
- Violation classification
- Infraction under §5.55.060
Summary
Riverside requires every short-term rental owner to hold a business tax certificate before listing a stay, and to collect and remit the same transient occupancy tax hotels pay. RMC § 5.55.040 conditions advertising on the certificate, and § 5.55.050(A) makes the owner responsible for Chapter 5.32 TOT compliance, with booking brokers on the hook for the money they collect.
5.55.040 - Business Tax Certificate required. The owner or owner's authorized agent is required to obtain a business tax certificate pursuant to Chapter 5.04 of this code before renting or advertising the availability of a short-term residential rental unit. ... 5.55.050(A): The owner and, if applicable, the owner's authorized agent shall ensure that the provisions of Chapter 5.32 of this code regarding the collection and remittance of transient occupancy taxes are complied with for the short-term residential rental unit. A broker that collects any revenue from arranging or listing a short-term rental unit shall have primary responsibility for collecting, paying and transmitting all revenues due to the city pursuant to Chapter 5.32 of this code.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 33).
Full Breakdown
55 (Short-Term Residential Rentals), adopted by Ord. 7678 in 2024, layers tax obligations on top of Riverside's general short-term rental permit scheme. 04 before renting or even advertising the availability of a short-term rental unit - the certificate must be secured before the first listing goes up, not after the first booking. 32. These duties sit alongside the short-term rental permit's other operational requirements: a 24/7 local contact, a good-neighbor brochure acknowledgment from renters, occupancy limits of two people per bedroom plus one, and record retention for three years so the City can audit tax compliance. '
Violations & Fines
Renting or advertising a short-term unit without the § 5.55.040 business tax certificate, or failing to collect and remit TOT as required by § 5.55.050(A), is an infraction under § 5.55.060, punishable under Chapter 1.17's general penalty provisions and enforceable by the Police Chief, the Community & Economic Development Director, or the Code Enforcement Manager; brokers that collect booking revenue without remitting the tax share that liability.
Frequently Asked Questions
Does a Riverside Airbnb host need a business license?
Who is responsible for collecting occupancy tax on an Airbnb booking?
What happens if a Riverside short-term rental owner skips the tax certificate?
Sources & Official References
Other rules in Riverside
How Riverside compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Riverside to another location·View the California short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Riverside County handle taxes & fees.