Taxes & Fees: Lincoln vs Rocklin
How do taxes & fees rules compare between Lincoln, CA and Rocklin, CA?
Lincoln and Rocklin have similar restriction levels.
Lincoln, CA
Placer County
Lincoln has no short-term-rental-specific permit. Every business operating within city limits, including STR hosts, must obtain a City business license under Lincoln Municipal Code Title 5 and remit any applicable State and County transient occupancy taxes.
View full Lincoln rules →Rocklin, CA
Placer County
Rocklin imposes a 10% Transient Occupancy Tax (TOT) on stays under 30 days under RMC Chapter 5.24, collected from the guest by the operator. Hosts must register for TOT (a prerequisite for the Business License), obtain a Rocklin Business License, and pay the Short-Term Rental Permit fee under RMC Chapter 5.22 before advertising.
View full Rocklin rules →Key Facts Comparison
| Fact | Lincoln | Rocklin |
|---|---|---|
| Business license required | Yes — LMC Title 5 | - |
| Standard fee | $21 + $4 SB 1186 surcharge | - |
| Home-occupation fee | $124 | - |
| Renewal cycle | January 1 – December 31, annual | - |
| Delinquency penalty | 10%/month, up to 60% of fee | - |
| STR-specific permit | None published | - |
| TOT rate | - | 10% of rent (Jan 1, 2023, RMC Ch. 5.24) |
| Applies to | - | Stays under 30 consecutive days |
| Filing | - | Quarterly via Rocklin TOT Portal |
| Prerequisite | - | TOT registration required before Business License |
| Permit fee | - | Set by City Fee Schedule (rocklin.ca.us/pod/fee-schedule) |
Highlighted rows indicate differences between cities.
Lincoln FAQ
Do I need a Lincoln business license to host on Airbnb or VRBO?
Yes. The City's published business-license policy applies to 'any business activity conducted within city limits,' which includes earning rental revenue from STR platforms. Apply at lincoln.hdlgov.com.
Does Lincoln charge a transient occupancy tax (TOT)?
Lincoln's municipal code (LMC Title 5) governs business taxes and licenses, but the City does not publish a dedicated short-term-rental TOT remittance portal on its website. Hosts should confirm current TOT applicability and rate directly with Lincoln Finance at 916-434-2400 before listing.
What fee structure applies for a home-based STR?
A home-occupation license is $124 according to the City's published Business Licenses and Registration page, in addition to the $4 SB 1186 surcharge.
Rocklin FAQ
What is Rocklin's transient occupancy tax rate?
10% of the rent charged, effective January 1, 2023 under RMC Chapter 5.24 (raised from the prior 8% rate that had been in place since 1985).
Do I need both a Business License and an STR Permit?
Yes. Per the City of Rocklin Short-Term Rental program, you must register for TOT, hold a current Business License, and obtain a Short-Term Rental Permit (RMC Ch. 5.22) before advertising or hosting.
Are platform-collected taxes accepted?
TOT must still be reported to Rocklin via the City's TOT Portal. Operators should confirm with the Finance Department whether platform remittance (e.g., Airbnb) satisfies their RMC 5.24 reporting duty.
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