Sacramento County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent
- Applies to stays of
- 30 days or less
- Enforced by
- County Tax Collector
- Late penalty
- 10% (up to 25% for fraud)
Summary
Sacramento County charges a 12% transient occupancy tax on hotel, motel, and short-term rental stays of 30 consecutive days or less in the unincorporated area.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12% of the rent charged by the operator.
b. 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 Collector may require that such tax shall be paid directly to the Tax Collector. (SCC 1220 § 2, 2002)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4941150; v18 updated 2026-05-19).
Full Breakdown
Under the county's Transient Occupancy Tax Ordinance, every transient occupying a hotel, motel, inn, tourist home, lodging house, or mobilehome at a fixed location for 30 consecutive days or less owes a tax of 12% of the rent charged. Operators must collect the tax at the time rent is paid, hold it in trust for the County, register with the Tax Collector, and file monthly returns remitting the full amount collected.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty if still unpaid after 30 more days, and 25% for fraud, plus 1.5% monthly interest on unpaid tax.
Frequently Asked Questions
Do short-term rental hosts owe this tax?
Who actually pays the 12%?
Sources & Official References
Other rules in Sacramento County
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