Tehama County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent
- Applies to
- unincorporated Tehama County hotels
- Paid by
- transient guests via operator
- Enforced by
- County Tax Collector
Summary
Hotels, motels and similar lodging in unincorporated Tehama County must collect an 8% transient occupancy tax from guests staying under 30 days and remit it to the county tax collector.
For the privilege of occupancy in any hotel located in the unincorporated portion of the county, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator.B.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.C.The transient shall pay the tax to the operator of the hotel at the time the rent is paid.D.If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment.E.The unpaid tax shall be due upon the transient ceasing to occupy space in the hotel.F.If for any reason the tax due is not paid to the operator of the hotel, the county tax collector shall require that such tax be paid directly to the tax collector of the county. (Ord. 1421 §3, 1988)
(Ord. No. 2135, § 3.A, 5-21-2024)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23).
Full Breakdown
Tehama County Code § 4.12.020 imposes an 8% transient occupancy tax on rent charged for occupancy in any "hotel", a broadly defined term covering hotels, inns, tourist homes, mobile homes at a fixed location and similar lodging, located in the unincorporated portion of the county. The tax is a debt owed by the transient guest, collected by the operator, and applies only outside Red Bluff, Corning and the City of Tehama, each of which sets its own hotel tax rules under its own municipal code.
Violations & Fines
Nonpayment brings a 10% penalty, a further 10% if still delinquent after 30 days, up to 25% for fraud, plus 0.5% monthly interest under § 4.12.070; violations are misdemeanors under § 4.12.130.
Frequently Asked Questions
What is Tehama County's hotel occupancy tax rate?
Does this tax apply to hotels in Red Bluff?
Sources & Official References
Other rules in Tehama County
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