Transient Occupancy Tax
Property Owners (Operators) renting their residential property out on a short-term basis must collect from each guest a transient occupancy tax (TOT) equal to 10% of the rent charged by the Operator. It is the responsibility of each Operator to remit to the City any TOT collected and report TOT (even if the TOT amount is zero). Operator's remittance and reporting are due quarterly (i.e. on or before the last day of the month following the close of each calendar quarter) and reporting must be done using the TOT Remittance Form. For a more detailed explanation and information regarding TOT, please refer to Upland Municipal Code Chapter 3.12.
For more information about being permitted to rent residential property out on a short-term basis, please see our page regarding Short-Term Rental Information, or contact the Planning Division at 909-931-4130.
For assistance with TOT remittance, please contact the Finance Division at 909-931-4150.