Transient Occupancy Tax

The City of Ridgecrest Finance Department is responsible for the administration and collections of Transient Occupancy Tax (TOT) and Ridgecrest Tourism Improvement District assessment (RTID). Hotel operators and property owners engaged in the business of renting to transients should be aware that current TOT tax rate is 10% and 5.75% for the RTID assessment.

A transient is defined as any person who exercises occupancy or is entitled to occupancy for 30 days or less.

If your property is located within the City of Ridgecrest and is rented out to transient occupants for 30 calendar days or less, you are responsible for registering, collecting, and remitting the Transient Occupancy Tax and Ridgecrest Tourism Improvement District assessment to the City of Ridgecrest. Examples of lodging businesses subject to the TOT/RTID include:

  • Hotel/Motel
  • Vacation/Short-term Rentals of any kind (i.e. house, room, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof.)

After you register your Hotel or Short Term Rental, you will receive a transient occupancy tax certificate to the mailing address on file. Post the certificate in an inconspicuous place. You will need to apply for a business license if you are operating 4 or more units.

Click here to register your Hotel or Short Term Rental with the City.

Click here to file a monthly return for TOT/RTID with the City.

More detailed information regarding the transient occupancy tax is available through the links below:

RMC Article V - Transient Occupancy Tax 

Resolution 23-67 -  Ridgecrest Tourism Improvement District

Important Dates

Reporting
Month
Due Date1st Delinquency (10% Penalty)Interest Due (Charged Monthly Until Paid - 0.5%)
JanuaryFebruary 28March 1April 1
FebruaryMarch 31April 1May 1
MarchApril 30May 1June 1
AprilMay 31June 1July 1
MayJune 30July 1August 1
JuneJuly 31August 1September 1
JulyAugust 31September 1October 1
AugustSeptember 30October 1November 1
SeptemberOctober 31November 1December 1
OctoberNovember 30December 1January 1
NovemberDecember 31January 1February 1
DecemberJanuary 31February 1March 1