Tehama County, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- If platform collects payment
- Platform must collect & remit tax
- If platform doesn't collect
- Operator solely responsible for tax
- Governing chapter
- Chapter 4.12 transient occupancy tax
- Geographic scope
- Unincorporated Tehama County only
Summary
In unincorporated Tehama County, California, a hosting platform that collects payment for a short-term rental must collect and remit the transient occupancy tax as the operator's agent; if it doesn't collect payment, the property owner remains solely responsible.
For purposes of this chapter a hosting platform shall be responsible for collecting all applicable uniform transient occupancy tax required by Chapter 4.12 and remitting the same to the county. The hosting platform shall be considered an agent of the short-term rental operator for purposes of transient occupancy tax collections and remittance, as set forth in Chapter 4.12, if the hosting platform collects payment for the rental. If a hosting platform does not collect payment for rentals, the operator is solely responsible for the collection of all applicable transient occupancy taxes.B.The provisions of this section shall be interpreted in accordance with otherwise applicable state and federal laws and will not apply if determined by the county to be in violation of, or preempted by, such laws. (Ord. No. 2142, § 3, 12-17-2024)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23).
Full Breakdown
Under Tehama County Code § 4.13.080, a hosting platform is responsible for collecting all transient occupancy tax due under Chapter 4.12 and remitting it to the county, acting as the short-term rental operator's agent for that purpose whenever the platform collects the rental payment itself. If the platform does not collect payment, the individual operator remains solely responsible for collecting and remitting the tax. This applies only to short-term rentals in the unincorporated area of Tehama County. Red Bluff, Corning, and the City of Tehama each administer their own short-term rental and lodging tax rules under their own municipal codes.
Violations & Fines
Operating without compliance can trigger enforcement under Tehama County Code § 10.16, including fines, permit revocation, and a lien on the property for unpaid tax, interest, and administrative costs.
Frequently Asked Questions
Does Airbnb pay my Tehama County lodging tax for me?
Does this rule apply inside Red Bluff or Corning?
Sources & Official References
Other rules in Tehama County
California rules heatmap·Compare Tehama County to another location·View the California short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.