17.01.140“Dwelling means a building or portion thereof designed and used exclusively for residential occupancy, including one family, two family, three family dwellings and apartments, multifamily dwellings, but not including hotels, motels or boardinghouses.” source
17.01.350“For purposes of determining applicability of transient occupancy tax, any new building containing six or more guest rooms intended or designed to be used, or which are used, rented or hired out to be occupied, or which are occupied for sleeping purposes by guests.” source
3.12.020“means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days.” source
3.12.030“For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amounts stated below for the periods of time stated below, expressed as a percentage of the rent charged by the operator:” source
Citation: 17.01.140
The checker resolves any California address to its jurisdiction and returns these rules with their verification level. Where a county or city publishes a licensed-rental registry or parcel map (Riverside County, San Diego, Palm Springs, and a growing list), it also runs parcel spacing, permit cap, and registry checks.
Verified from the municipal code (level 1), checked on 2026-09-27 by the CanIBnB research desk. Research is AI assisted and human reviewed; the method, the level system, and the re-check schedule are on the How we verify page. If anything here is wrong, report it and it goes in the public corrections log.