Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Glenn County

Glenn County, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
5% of rent charged to transients
Transient definition
Occupancy of 30 consecutive days or less
Registration deadline
Within 30 days of opening for business
Filing frequency
Quarterly returns to tax administrator
Late penalty
10% plus another 10% after 30 days
Enforcing office
Glenn County Tax Administrator (County Tax Collector)
Records retention
3 years, open to county inspection

Summary

Every hotel, motel, or similar lodging operator in unincorporated Glenn County, California, must collect a 5 percent transient occupancy tax from any guest renting space for 30 consecutive days or less. The tax is a debt owed to the county, collected at the same time as rent, and remitted to the Glenn County Tax Administrator under Chapter 4.12 of the county code.

These county ordinances apply to unincorporated areas of Glenn County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of five percent of the rent charged by the operator. The 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 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 in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.

View official code

Full Breakdown

020). 060). 070). 080). 100). 110). 040).

Violations & Fines

Failing to register, filing a false or fraudulent return, or refusing to furnish records the tax administrator requires is a misdemeanor under Section 4.12.140. The tax administrator can also unilaterally determine and assess unpaid tax, interest, and delinquency penalties against a noncompliant operator, and any unpaid amount remains collectible as a debt owed to the county under Section 4.12.130.

Frequently Asked Questions

Does Glenn County's transient occupancy tax apply to short-term vacation rentals?
Yes. Chapter 4.12 defines "hotel" as any structure or portion of a structure occupied by transients for dwelling, lodging, or sleeping purposes, language broad enough to reach short-term lodging arrangements in the unincorporated county, not just traditional hotels and motels. Any operator renting space to a guest for 30 consecutive days or less under Section 4.12.020 must collect the 5 percent tax and register with the tax administrator.
What is the tax rate and who collects it?
The rate is 5 percent of the rent charged, set by Section 4.12.030. The hotel operator collects it from the transient at the time rent is paid, states it separately from the rent charged, and remits the full amount to the Glenn County Tax Administrator, who is the county tax collector.
How often must an operator file a return?
Returns are due quarterly, by the last day of the month following the close of each calendar quarter, per Section 4.12.070. The tax administrator can require shorter reporting periods for a specific operator, and a return and payment are due immediately once the business ceases operating.
What happens if the tax is paid late?
Section 4.12.080 imposes a 10 percent penalty for the original delinquency, another 10 percent if the remittance is still unpaid 30 days later, a 25 percent penalty if the nonpayment is fraudulent, and interest of one-half of one percent per month on the unpaid tax until it is paid in full.

Sources & Official References

Other rules in Glenn County

Noise Ordinances: Construction HoursLight RestrictionsNoise Ordinances: Leaf Blower RulesLight RestrictionsNoise Ordinances: Barking DogsSome RestrictionsParking Rules: EV ChargingLight RestrictionsParking Rules: Driveway RulesSome RestrictionsFence Regulations: Material RestrictionsLight Restrictions

All Glenn County rules

California rules heatmap·Compare Glenn County to another location·View the California hotels & lodging overview

Get notified when Transient Occupancy Tax in Glenn County, CA changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.