TRANSIENT OCCUPANCY TAX (TOT) BY MUNICIPALITY

The town of Yucca Valley lies in the Little San Bernardino Mountains at an elevation of 3,300 feet. Crisp air, starry skies and the incomparable beauty of the high desert help to create its unique charm and friendly atmosphere.  As the gateway to the Joshua Tree National Park and the economic hub of the Morongo basin, Yucca Valley is renowned for its outdoor recreational opportunities, regional attractions, and the Yucca Valley Film Festival.

• Contributes to California Welcome Center Yucca Valley (CWCYV).  CWCYV is managed by Desert Regional Tourism Agency)
• Transient Occupancy Tax Revenue FY 2022 to General Fund:   $2.4M 
• TOT rate is 12% (effective 2024) which goes to Town of Yucca Valley general fund
• Town of Yucca Valley Contributes $70,000 per year to DRTA to support CWCYV.

Joshua Tree is a census-designated place (CDP) in San Bernardino County, California, United States. The population was 7,414 at the 2010 census. At approximately 2,700 feet (820 meters) above sea level, Joshua Tree and its surrounding communities are located in the High Desert of California. The center of the business district in Joshua Tree is on California State Route 62.

• Contributes to California Welcome Center Yucca Valley (supported by Desert Regional Tourism Agency) 
• Transient Occupancy Tax Revenue FY 2022 (est.):  $10-12M
• TOT Rate is 7.5% which goes to SB County General Fund (ballot measure to increase to 11% to be on Nov. 2024 ballot).
• Contributes $10,000 a year to DRTA to provide support to CWCYV.  San Bernardino County may contribute to other tourism programs such as Visit California.  We have reached out to the County for more information on this.

The unincorporated surrounding areas including communities of Morongo Valley,  Pioneertown, Landers, Yucca Mesa, Flamingo Heights, Desert Heights and  Wonder Valley are all governed by San Bernardino County STR regulations and TOT goes directly to General Fund.

The City of Twentynine Palms is the home of Joshua Tree National Park Headquarters and Main Park Entrance (the North Entrance) and proud host of the Marine Corps Air Ground Combat Center, the world's largest Marine Corps training base. The City is renowned for its world-class murals and artists, supportive business climate, pristine air, beautiful natural surroundings, desert and mountain vistas, and friendly family lifestyle.

• City of 29 Palms Tourism Board Improvement District provides a 1.5% assessment on top of TOT to support tourism, marketing, events, etc.   
• Transient Occupancy Tax Revenue FY 2022 (est.):  $2.5M
• TOT Rate is 9% which goes to City general fund.
• TBID 1.5% assessment resulted in $380k annual revenue for tourism and marketing.   Event sponsorship grants also were introduced in 2024 to attract new event producers and increase visitors to City of 29 Palms.