Taxes & Fees: Sutter vs Yuba City

Does Sutter County charge short-term rental permit or application fees?

No. The county has no STR permit program and therefore no permit fees. The only county charge specific to short-term lodging in unincorporated areas is the 10% Hotel/Motel Surcharge collected from guests (Sutter County Code Ch. 150).

Do I have to collect transient occupancy tax on my Yuba City Airbnb?

Yes. Yuba City imposes a 10% Transient Occupancy Tax on every stay of 30 consecutive days or less, regardless of whether the booking is through Airbnb, Vrbo, or direct. You must register with the Yuba City Finance Department for a TOT certificate and file periodic returns. Stays of 31 days or more fall outside the 'transient' definition and are not subject to TOT.

Do I need a business license to operate a short-term rental in Yuba City?

Yes. The Yuba City Municipal Code requires most businesses operating in the city to hold an annual business license issued by the Finance Department. The license is calculated based on gross receipts plus an annual administrative fee and is treated as a tax, not a regulatory permit. Operating an STR for compensation without a current business license is a code violation.

Does Airbnb remit Yuba City's 10% TOT for me automatically?

Not necessarily. Airbnb and Vrbo collect and remit certain California state and local lodging taxes under marketplace facilitator agreements, but Yuba City has not published a city-specific marketplace collection agreement. You should confirm with the Finance Department whether the platform is actually remitting city TOT for your listings; if not, you remain responsible for collecting and remitting the 10% directly.