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Transient Occupancy Tax

Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any Hotel/Motel / bed and breakfasts, etc. in unincorporated Riverside County. Each transient is subject to and shall pay a tax in the amount of “10%” of the gross rent charged by the operator including all mandatory fees such as cleaning fees, reservation fees, linen fees, service fees, etc.  This tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the STR/ Hotel/Motel operator or to the County at the time the rent is paid. The operator of the STR/ Hotel/Motel is responsible to collect the tax imposed on the transient for all rentals and remit payment to the County directly (if transient utilizes the Airbnb platform the tax is collected and submitted to the County by Airbnb.) Nevertheless, the operator is required to submit a quarterly tax return to the County Treasurer-Tax Collector.

All new and unregistered STRs/ hotels/motels as defined by the Ordinance 495 within the unincorporated areas of Riverside County must register with the County Treasurer-Tax Collector in order to fulfill their Transient Occupancy Tax (TOT) obligations.  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 County 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 present satisfactory credentials and file for the exemption.