Yolo County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Governing section
- Yolo County Code § 3-7.03
- Transient defined as
- occupancy of 30 days or less
- Registration required with
- Treasurer-Tax Collector before renting
- Returns due
- quarterly, by end of following month
- Late penalty
- 10%, then +10% after 30 days
- Fraud penalty
- additional 25% plus 0.5% monthly interest
Summary
Yolo County collects a transient occupancy tax of 8% of the rent charged on any stay of 30 consecutive days or less in a hotel, motel, or similar lodging within the unincorporated area. Operators collect the tax from the guest at the time rent is paid and remit it to the Treasurer-Tax Collector under Yolo County Code § 3-7.03.
For the privilege of occupancy in any hotel within the unincorporated area of the County, each transient shall be subject to and shall pay a tax in the amount of eight (8%) percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the County, which debt shall be 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 Treasurer-Tax Collector may require that such tax shall be paid directly to the Treasurer-Tax Collector.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-21: Supplement 2026 S-21 includes: Local legislation current through Ord. 1584, effective June 25, 2026).
Full Breakdown
02 defines a 'hotel' broadly: any hotel, inn, tourist home, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or mobile home or house trailer at a fixed location, or other similar structure occupied by transients for dwelling, lodging, or sleeping purposes. A 'transient' is anyone occupying space for 30 consecutive days or less, unless a written agreement sets a longer term. 03, each transient owes the county 8% of the rent charged, paid to the operator at the time rent is paid or, if rent is installment-based, prorated with each installment; the debt is extinguished only when paid to the operator or the county.
06 and post the resulting 'Transient Occupancy Registration Certificate' in a conspicuous place on the premises; the certificate does not authorize unlawful business or excuse any other required county permit. 07 requires a quarterly return and full remittance by the last day of the month following the close of each calendar quarter, with all collected tax held in trust for the county until then. 04: occupancies beyond the county's taxing power, and foreign-government officers or employees exempt under federal law or treaty, claimed under penalty of perjury on a Treasurer-Tax Collector form.
Violations & Fines
Failing to register, file a return, or furnish a supplemental return or claim is a misdemeanor under Section 3-7.14, punishable under Title 1, Chapter 2 of the county code; filing a false or fraudulent report to evade the tax is also a misdemeanor. Short of prosecution, Section 3-7.08 adds a 10% penalty for an original delinquency, a second 10% penalty if still unpaid 30 days later, a further 25% penalty if the Treasurer-Tax Collector finds fraud, and 0.5% monthly interest on the unpaid tax. Section 3-7.09 lets the Treasurer-Tax Collector estimate and assess unpaid tax, with a 10-day window to request a hearing and appeal to the Board of Supervisors under Section 3-7.10.
Frequently Asked Questions
What is Yolo County's transient occupancy tax rate?
Does the tax apply to short-term rentals and vacation homes?
Who has to register and how often are returns filed?
What happens if an operator pays the tax late?
Sources & Official References
Other rules in Yolo County
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