Sonoma County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent
- Applies to stays of
- 30 days or less
- Collected by
- County Tax Collector
- Registration required
- Yes, before operating
- Late penalty
- 10% + 10% + interest
Summary
Unincorporated Sonoma County charges a 12% transient occupancy tax on short-term lodging rent, collected by operators and remitted to the county tax collector.
For the privilege of occupancy at any lodging, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged. 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 lodging at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space at the lodging. It is the responsibility of the operator to collect the tax. If, for any reason, the operator fails to collect the tax due at the time the rent is collected, the operator becomes liable for the tax due.
(Ord. No. 6173, § 1, 8-9-2016; Ord. No. 5823, § 2, 1-6-2009)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 64 Update 2).
Full Breakdown
Sonoma County Code § 12-11 taxes transients 12% of the rent charged for occupancy of 30 consecutive days or less at any lodging, hotels, motels, vacation rentals, campgrounds and RV parks. The operator collects the tax with the rent and remits it to the county Auditor-Controller/Treasurer-Tax Collector. Every operator must first register the lodging under § 12-14 and post a registration certificate on the premises; operating without one is a misdemeanor, with each day a separate offense. This applies only to unincorporated county areas, Santa Rosa, Petaluma, Rohnert Park, Windsor, Healdsburg, Sebastopol, Cotati, Cloverdale and the City of Sonoma each set and collect their own separate transient occupancy tax under their own municipal codes.
Violations & Fines
Failure to remit brings a 10% penalty, a second 10% penalty if still unpaid after the following month, up to 25% for fraud, plus 1.5% monthly interest; nonpayment is also a misdemeanor under § 12-22.1, punishable under § 1-7.
Frequently Asked Questions
Does Sonoma County's 12% lodging tax apply inside Santa Rosa or Petaluma?
Who actually pays the Sonoma County transient occupancy tax?
Sources & Official References
Other rules in Sonoma County
California rules heatmap·Compare Sonoma County to another location·View the California hotels & lodging overview
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