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

Short-term rental operators in Upland must charge guests a 10% Transient Occupancy Tax (TOT), administered under Chapter 3.12 of the Upland Municipal Code (Ordinance No. 1945). The host has the duty and liability to ensure timely remittance of the TOT to the City in compliance with Chapter 3.12. Operators first obtain a Transient Occupancy Registration certificate from the Finance Division, then report and remit the tax collected; the City requires reporting even when no tax is due for a period. On the permitting side, the revised 05/25 STR application lists an Administrative Use Permit filing fee of $950.00, established by the Master Fee Schedule in Resolution No. 6825 effective July 1, 2025, with applicants also responsible for actual City costs (supplies, equipment, and fully burdened staff rate). A separate business license is required under Title 5 (Chapter 5.04). Upland's 10% TOT rate is set by city ordinance and is independent of unincorporated San Bernardino County's TOT — only Upland's rate applies inside city limits. Hosts should confirm current rates and remittance schedules with the Finance Division at (909) 931-4150, as fees are updated through the Master Fee Schedule.