Yuba County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Applies to
- hotels/motels in unincorporated Yuba County
- Registration
- annual, due each January
- Late penalty
- 10% plus 10% after 30 days
- Failure to register
- misdemeanor
Summary
Unincorporated Yuba County levies a 10% transient occupancy tax on hotel, motel, and short-term lodging rent, collected by the operator and remitted to the County Tax Collector each quarter.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten 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. 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 Administrator may require that such tax shall be paid directly to the Tax Administrator. (Prior Code, § 5.30.020; Ord. No. 1301)
State Law reference— Hotel Occupancy tax authorized, Revenue and Taxation Code § 7280.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 6).
Full Breakdown
Under Yuba County Code § 5.30.020, any transient occupying a hotel room in unincorporated Yuba County for 30 days or less pays a 10% tax on the rent charged, collected by the operator at time of payment. The Code's broad 'hotel' definition (§ 5.30.010) covers hotels, motels, inns, lodginghouses, and other structures rented for temporary lodging: reaching short-term rentals as well as traditional hotels. Operators must register annually with the Tax Collector each January and post an Annual Registration Certificate on the premises; unregistered operation is a misdemeanor.
Violations & Fines
Failure to register or remit is a misdemeanor; late payment draws a 10% penalty, a second 10% penalty after 30 days, up to 25% for fraud, plus 1.5% monthly interest.
Frequently Asked Questions
Does Yuba County's hotel tax apply to short-term rentals?
Who collects and remits the tax?
Sources & Official References
Other rules in Yuba County
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