Sonoma County, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Governing section
- Sonoma County Code § 4-205(L)(2)
- Disclosure required
- Registration with any online host
- Liability
- Licensee liable for uncollected TOT/BIA
- Covers platforms
- Airbnb, VRBO, HomeAway and similar
- Enforcement
- License suspension or revocation possible
Summary
Sonoma County vacation rental licensees must disclose if a booking platform is registered as an online host and remain personally liable for any TOT or BIA the platform fails to collect on the county's behalf.
A licensee must disclose if the vacation rental is registered with an online host. If an online host will pay TOT and BIA on the licensee's behalf, it is the licensee's responsibility to confirm the correct amount of TOT and BIA are collected. The licensee remains liable for any TOT and BIA not collected on its behalf. "Online host" means an online hosting platform for vacation rentals, such as VRBO, Airbnb, HomeAway, etc.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 64 Update 2).
Full Breakdown
Under Sonoma County Code § 4-205(L)(2), a vacation rental license holder must disclose whether the property is registered with an online hosting platform such as Airbnb, VRBO, or HomeAway. If that platform remits transient occupancy tax and Business Improvement Area assessments on the licensee's behalf, the licensee is still responsible for confirming the correct amounts were collected, and remains liable for any TOT or BIA the platform failed to collect. This liability sits on top of the licensee's separate duty under § 4-205(L)(1) to keep a TOT certificate current and stay caught up on all required reports and payments.
Violations & Fines
Operating in violation of the license standards is a violation of the Sonoma County Code and a public nuisance, enforceable under Chapter 1 with administrative citations, civil penalties, and license suspension or revocation.
Frequently Asked Questions
Does Airbnb collecting my TOT let me off the hook in Sonoma County?
Do I have to tell the county which platform I use?
Sources & Official References
Other rules in Sonoma County
California rules heatmap·Compare Sonoma County to another location·View the California short-term rentals overview
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