Tulare County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Applies to
- hotels and short-term rentals, unincorporated area only
- Administered by
- Auditor-Controller/Treasurer-Tax Collector
- Original delinquency penalty
- 10% of tax owed
- Continued delinquency penalty
- additional 10% (20% total)
- Fraud penalty
- 25% of tax owed
- Interest on unpaid tax
- 0.5% per month
Summary
In unincorporated Tulare County, every hotel, motel, and short-term residential rental must charge transients a 10% tax on rent. Operators collect it at time of payment and remit it to the Auditor-Controller/Treasurer-Tax Collector, who administers the Transient Occupancy Tax Law under Ordinance Code § 1-05-1360.
For the privilege of occupancy in any hotel or short-term residential rental, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator, who is mandated to deliver such tax to the County as provided in this Article. The transient shall pay the tax to the operator of the hotel or short-term residential rental 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 when the transient ceases to occupy space in the hotel or short-term residential rental.
Full Breakdown
Tulare County Ordinance Code § 1-05-1360 sets the transient occupancy tax at ten percent (10%) of the rent charged by the operator, owed by any transient occupying a hotel or short-term residential rental in the unincorporated area; a Visalia, Tulare, Porterville, or Dinuba address falls under that city's own code instead. "Transient" is defined in § 1-05-1355 as anyone occupying space for 30 consecutive days or less, and "hotel" and "short-term residential rental" both include private homes, cabins, motels, and similar lodging regularly rented out.
The tax is a debt owed by the guest, collected by the operator at the time rent is paid (or proportionally with each installment), and held in trust for the County until remitted. Operators, including secondary operators such as online booking platforms, must register with the Tax Collector under § 1-05-1380 and receive a no-charge certificate of authority that must be displayed for guests to see. Returns are due on or before the last day of the month following each calendar quarter under § 1-05-1385, reporting total rents charged and tax collected, with the full amount remitted at filing.
00 a day, stays exceeding 30 days (with a refund of tax already collected under § 1-05-1370), federal treaty-exempt foreign officials, government employees acting in their official duties, and qualifying 501(c)(3) nonprofit representatives, provided a written exemption claim is filed with the operator at the time rent is collected.
Violations & Fines
Late remittance under § 1-05-1395 draws a 10% original delinquency penalty on the tax owed; if still unpaid by the last day of the second month after the quarter closes, § 1-05-1400 adds a second 10% penalty. Fraud-based nonpayment carries a 25% penalty under § 1-05-1405, and unpaid tax accrues interest at 0.5% per month under § 1-05-1410; all penalties and interest merge into the tax debt itself. The Tax Collector may also pursue civil or administrative remedies and, if the County prevails, recover costs and attorneys' fees, with failure to pay those costs grounds for revoking the operator's registration certificate.
Frequently Asked Questions
Does Tulare County's transient occupancy tax apply to Airbnb-style rentals?
What is the county transient occupancy tax rate?
What penalty applies if an operator remits the tax late?
Are any stays exempt from the county's transient occupancy tax?
Sources & Official References
Other rules in Tulare County
California rules heatmap·Compare Tulare County to another location·View the California hotels & lodging overview
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