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Hotels & Lodging in Lake County, CA (2026)

1 rule for unincorporated Lake County, California.

Verified from official government sources

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

Transient Occupancy Tax

Lake County charges a 9 percent transient occupancy tax on rent paid at any hotel or other lodging in the unincorporated area. The operator collects it from the guest, registers with the Tax Collector, and remits it quarterly under the county's Uniform Transient Occupancy Tax Article.

Lake County Hotel Occupancy Tax Rate

Some Restrictions

Lake County Code § 18-12 (Transient Occupancy Tax, Tax Imposed)

12.1 For the privilege of occupancy in any hotel or other lodging, each transient is subject to and shall pay a tax in the amount of nine (9) percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the operator or to the County.

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