4 county-level rules, plus city-specific rules for 2 cities in Kern County, California.
Verified from official government sources
Every short-term rental in unincorporated Kern County must obtain a Transient Occupancy Tax (TOT) certificate from the Kern County Treasurer-Tax Collector before advertising or hosting guests. Operators collect a 6% TOT on accommodations under Kern County Ordinance Code Chapter 4.16 (authorized by Cal. Revenue & Taxation Code §7280) and file quarterly returns even with zero rental activity. There is no separate registration fee, but each separately advertised unit requires its own certificate.
Unincorporated Kern County levies a 6% Transient Occupancy Tax under Code Chapter 4.16, authorized by California Revenue and Taxation Code Section 7280. Operators must register with the Kern County Treasurer-Tax Collector and file quarterly returns even with zero rental activity. Late returns incur penalties under Section 4.16.100.
Kern County Treasurer-Tax Collector — Short-Term Rental TOT (6% rate, unincorporated Kern County)
All short term vacation rentals located in the unincorporated areas of Kern County must register an application for a certificate of TOT for each dwelling, unit, or bedroom that is individually advertised. The tax is levied at 6% in unincorporated Kern County areas. Each separately advertised rental must have its own TOT certificate. A filing for each TOT certificate must be made quarterly, eve...
Kern County Code Chapter 19.82 (Off-Street Parking) sets minimum parking for residential uses in unincorporated areas; STRs follow the dwelling-unit parking standard for the underlying zone since no STR-specific parking ratio is published. Operators must also avoid blocking public rights-of-way under Title 12.
Unincorporated Kern County has no published numeric occupancy cap specific to short-term rentals; STRs operate under general residential zoning in Title 19 and California Building Code occupancy standards adopted through Title 17. Operators must still register and remit 6% TOT under Chapter 4.16. Confirm any per-bedroom cap with Kern County Planning before listing.
2 cities in Kern County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
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