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

Section 21-44 defines a taxable 'hotel' broadly as any structure or portion rented to transients for dwelling, lodging or sleeping, listing motels, tourist homes, apartment houses, mobile homes at a fixed location and 'other similar structure,' language that reaches short-term rental units. A 'transient' is anyone occupying space for less than 30 consecutive calendar days. Section 21-45 imposes the tax on the transient at a rate set by city council resolution, payable to the operator at the time rent is paid, with unpaid amounts remitted directly to the tax administrator if not collected by the operator.

Section 21-48 requires every hotel operator to register with the tax administrator within 30 days of starting business and post a transient occupancy registration certificate on the premises. Section 21-49 requires monthly returns and full remittance by the last day of the following month, with all collected tax held in trust for the city until paid over. Section 21-50 imposes a 10 percent penalty for an original delinquency, a further 10 percent if unpaid 30 days later, 50 percent for a second delinquency within a year, and an added 25 percent for fraud, plus 10 to 12 percent monthly interest on unpaid tax and penalties.

Section 21-46 exempts only federal/state officials on official business and cases where the city lacks power to tax; operators must keep registers and records for 5 years under Section 21-53, and may appeal a tax administrator determination to the tax administrator within 15 days under Section 21-52.