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Taxes›California›San Bernardino County›Ontario

Ontario
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Ontario, California. Check the current requirements for your exact address.

What you need to do in Ontario

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Ontario allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Ontario requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Who collects the 11.75% Ontario occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Ontario lists 11.75% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
11.75%
State tax
Local only
License
Not available
Local filing
By booking channel

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: Rate not confirmed

GOTMD (Greater Ontario Tourism Marketing District) assessment applies to hotels and STRs; rate not stated on city page This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Ontario: Recorded exemptions

Ontario Mun. Code Ch. 6 (codelibrary.amlegal.com, official code publisher, 2026-10-12): rate 11.75% per §3-6.03 (Ord. 3234, eff. The §3-6.02(g) definition of ‘transient’ excludes federal officers/employees on official federal business and foreign-government officers/employees exempt by federal law or treaty (i.e., exempt); it expressly includes state-government officers/employees as ‘transients’ (taxable).

Ontario: Recorded penalties and interest

Ontario Mun. Code §3-6.11: original delinquency penalty of 0.5% per day of the tax due (up to 30 days); continued delinquency (30+ days) adds a second 10% penalty; fraud 25%; interest 0.5% per month from first delinquency.

Ontario: Recorded effective date

2023-01-19

Ontario: Recorded remittance instructions

File and pay TOT online via HdL (OntarioTOT@HdLgov.com)

Source for these notes: ontarioca.gov: revenues taxes fees

Platform tax collection guidance for Ontario

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNonePlatform collects
VrboNoneCheck
Booking.comNoneCheck
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 11.75% local tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Ontario occupancy tax11.75%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Ontario STR tax FAQ

Does Airbnb pay my Ontario occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Ontario?

The licensing requirement for Ontario is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.