Bakersfield, CA Short-Term Rentals: Host Platform Liability (2026)

Bakersfield's short-term rental chapter puts the transient lodging tax (TLT), commonly called TOT elsewhere, on every STR booked inside the city, and Section 17.74.060(E) makes hosting platforms directly responsible for it. The definition in Section 17.74.020(E) reaches broadly: a 'hosting platform' is any person or entity that participates in the STR business 'by collecting or receiving a fee, directly or indirectly through an agent or intermediary, for facilitating or conducting a short-term rental booking transaction using any medium of facilitation, regardless of whether payment is transferred through or processed by such platform.' Once a platform meets that definition, Section 17.74.060(E) requires it to 'collect in lieu of STR operators and remit to the city the applicable TLT, in accordance with Chapter 3.40 of this code', the platform steps into the operator's shoes for tax purposes rather than merely facilitating payment.

Operators are not off the hook if a platform fails: Section 17.74.070(F) provides that anyone found in violation of Chapter 17.74 in a criminal, civil, or administrative action brought by the city 'shall be ordered to pay back all unpaid TLT, if applicable,' and Section 17.74.030(B)(15) separately conditions an STR permit on holding a Chapter 5.02 business tax certificate before advertising or renting. The city can pursue TLT recordkeeping through Section 3.40.070, which STR renewal applications must show a year of compliance against under Section 17.74.040(A)(3).