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

Under Sec. 1, every transient occupying a hotel or other lodging in unincorporated Lake County owes a tax of nine percent of the rent charged by the operator, and that debt runs to the operator or directly to the County. The tax is due when rent is paid, or proportionally with each installment, per Sec. 2. Before collecting, an operator must register within 30 days of the article's effective date or of starting business, obtaining a Transient Occupancy Registration Certificate from the Tax Collector that must be posted conspicuously on the premises (Sec.

1). Sec. 1 exempts only occupancy the County lacks power to tax, federal/state/city officers on official business, and foreign-government officers covered by treaty; no other guest is exempt, and an exemption claim must be made in writing under penalty of perjury at the time rent is collected (Sec. 2). Operators file a quarterly return with the Tax Collector and remit the full tax collected by the last day of the month following each calendar quarter, or on any shorter period the Tax Collector sets (Sec.

2); all collected tax is held in trust for the County until remitted (Sec. 4). Sec. 2 bars an operator from advertising that the tax will be absorbed rather than added to rent. A late remittance draws a 10 percent penalty, a second 10 percent penalty if still unpaid 30 days later, a 25 percent fraud penalty on top of both, and interest of one-half of one percent per month on the unpaid tax (Sec. 4). An operator disputing a Tax Collector assessment can request a hearing within 10 days of notice (Sec.

3) and, after that determination, appeal to the Board of Supervisors within 15 days by filing notice with the County Clerk (Sec. 1); the Board's findings are final.