Welcome to the online access portal! We are pleased to offer our visitors access to government services online, 24 hours a day, 7 days a week.
To get started, please select one of the online activities below:
To get started, please select one of the online activities below:
TOT Remittance
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File and Pay TOT
Start here to file and pay your Vacation Rental TOT or your Hotel TOT
TOT Payment
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Pay an outstanding balance for TOT
Start here to pay a balance due on an established account with the City. ** Please do not use this option to file a TOT Return **
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STR Compliance Application
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Respond to a notice of non-compliance
Start here only if you are responding to a notice of non-compliance
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Download Forms
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Frequently Asked Questions
Transient Occupancy Tax (TOT) is a tax imposed on guests who rent a room in your hotel or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the room charges paid for “the privilege” occupancy.
For the privilege of occupancy, Riverside's TOT rate is 13% of the total rent charged to a guest. The taxable rent includes: room rate and other charges directly associated to the room.
TOT is collected by the operator at the same time rent is collected from the guest. The operator is the owner, property manager, host or lessee providing lodging on a short-term basis.
A guest is a transient unless they reach the 31st day and no longer owe TOT going forward, or there is documentation that indicates otherwise. Such documentation can be a reservation or lease agreement indicating the start and end dates of the stay are more than 30 days apart. If no such document exists, the guest shall pay TOT for the first 30 days.
If you choose to charge a fee such as a “Resort Fee” and it is a standard charge to all guests, the fee should be included in taxable rent. Excluding resort fees, and other fees that are clearly part of the “privilege of occupancy” at this hotel.
Operators collect the tax from renters and file TOT returns with the City every month. TOT is due on or before the 15th day of the month following the close of each calendar month. TOT Returns are required to be filed, regardless of whether any rent was collected during the period.
Yes. The initial penalty is ten (10%) on the first day the tax collected becomes delinquent, twenty five percent (25%) on the thirtieth day of delinquency, and fifty percent (50%) on the sixtieth day of delinquency. The interest rate is one percent (1%) per month or fraction thereof until the date of remittance or payment.