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

20 of the Mendocino County Code imposes an 8 percent Uniform Transient Occupancy Tax on rent charged by any "lodging establishment," a term the code defines broadly enough to reach hotels, motels, tourist homes, mobile homes at a fixed location, private campgrounds, RV parks, tent sites and glamping setups (Sec. 020(B)). 031 layers on an additional 2 percent, approved by county voters on March 4, 1997 under Revenue and Taxation Code Section 7280, bringing the total tax to 10 percent of rent. A "transient" is anyone occupying space for 30 consecutive days or less, counting partial days as full days (Sec.

020(D)), so short-term rentals fall squarely under this chapter alongside traditional hotels. The Treasurer-Tax Collector serves as Tax Administrator and enforces the chapter. Before commencing business, every operator, including managing agents, must register the lodging establishment and post a Registration Certificate on the premises (Sec. 060). Each separately assessor-parcel-numbered property needs its own certificate, and operating without a valid one is a misdemeanor with each day of operation a separate offense (Sec. 060(G)). Operators remit collected tax quarterly by the last day of the month following each calendar quarter, and taxes held are treated as trust funds for the County until remitted (Sec.

070). Records supporting the tax computation, including ledgers, cash journals and room registrations, must be kept for five years and made available to the Tax Administrator or County Auditor-Controller (Sec. 110(A)).