Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any Hotel/Motel in unincorporated Riverside County. Each transient is subject to and shall pay a tax in the amount of “10%” of the rent charged by the operator. This tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the Hotel/Motel operator or to the County at the time the rent is paid. The owner of the Hotel/Motel collects the tax imposed on the transient and pays the County directly.
All new and unregistered hotels/motels as defined by the ordinance within the unincorporated areas of Riverside County are required to register with the County Treasurer-Tax Collector for the purpose of paying TOT. Registration forms can be found here
. Transient Occupancy Taxes are due on a quarterly basis on the last day of the next month following the end of every quarter. Payments are to be made directly to the Treasurer-Tax Collector and penalties apply to all late payments as defined by the ordinance. Quarterly billing forms which are to accompany the payments can be found here
. Stays for more than 30 consecutive days
and certain employees of foreign governments are exempt from paying TOT, but must file for the exemption.
Please click below to view a complete copy of the Riverside County Transient Occupancy Tax Ordinance 495.