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Short-Term Rentals in Kings County, CA (2026)

1 county-level rule, plus city-specific rules for 1 city in Kings County, California.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Kings County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Taxes & Fees

Unincorporated Kings County imposes a 10% Transient Occupancy Tax on the rent for stays of 30 days or less (Code Sec. 22-38). Operators collect the tax from guests, register with the Tax Collector, and file quarterly returns. Stays over 30 days and rent under $20 per day are exempt. There is no separate STR license fee.

Kings County Short-Term Rental Taxes & Fees: 10% Transient Occupancy Tax

Some Restrictions

Kings County Code of Ordinances Sec. 22-38 (Transient Occupancy Tax; Levy)

For the privilege of occupancy in any hotel, each transient is subject to and shall pay tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent ...

Short-Term Rentals by City in Kings County

1 cities in Kings County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.

All Kings County ordinances

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