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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Governing section
§ 5.114.400
Fee condition
Host must hold valid city permit
Tax duty
Collect/remit TOT per § 3.28.070
Records duty
Keep records per § 3.28.140
District assessment
Platform must collect, § 5.114.410
Penalty exposure
$250–$25,000 per day, § 5.114.040(C)

Summary

Sacramento's short-term rental code reaches booking platforms directly. City Code § 5.114.400 bars a hosting platform from accepting a fee for a booking unless the host holds a valid city permit, and treats the platform as a tax "operator" that must collect and remit the transient occupancy tax and keep records for city inspection.

5.114.400 Hosting platform responsibilities. A. No hosting platform shall accept a fee for any booking transaction unless the host has a valid city-issued short-term rental permit. B. A hosting platform is, and has the responsibilities of, an operator as provided in chapter 3.28 for the limited purposes of collecting the transient occupancy tax for a booking transaction and remitting the tax to the city in accordance with section 3.28.070 and keeping and preserving records for city inspection in accordance with section 3.28.140.

Source: Sacramento City CodeView official code

Full Breakdown

114, Article V (added by Ord. 010 as a person who collects or receives a fee, directly or indirectly, for conducting a booking transaction through any medium, including an internet-based platform. 400(A), a hosting platform may not accept a fee for a booking transaction unless the host has a valid city-issued short-term rental permit at the time. 140. 410(C). 280 prohibits making, printing, publishing, or disseminating an advertisement for any activity that violates the chapter, which includes listings for unpermitted rentals.

Violations & Fines

Because hosting platforms fall within the chapter's "any person" violation language, noncompliance exposes a platform to the same enforcement track as hosts: criminal sanctions and administrative penalties under Chapter 1.28, civil penalties of $250 to $25,000 per day under § 5.114.040(C), and treatment of the violation as a public nuisance subject to civil abatement by the city attorney.

Frequently Asked Questions

Can a booking platform like Airbnb collect a fee for an unpermitted Sacramento rental?
No. City Code § 5.114.400(A) states no hosting platform shall accept a fee for a booking transaction unless the host has a valid city-issued short-term rental permit at the time of the transaction.
Does Sacramento make hosting platforms collect the transient occupancy tax?
Yes. Under § 5.114.400(B) a hosting platform is treated as an "operator" under Chapter 3.28 for the limited purpose of collecting the transient occupancy tax on bookings, remitting it under § 3.28.070, and keeping records available for city inspection under § 3.28.140.
Do platforms also have to collect the tourism district assessment?
Yes, in most cases. Section 5.114.410 requires a platform to collect the district assessment from the lodger and remit it to the city on the host's behalf, unless the host has filed a signed affidavit agreeing to pay that assessment directly.
What can happen to a platform that ignores these duties?
It faces the same enforcement track as a noncompliant host: criminal sanctions and administrative penalties under Chapter 1.28, plus civil penalties of $250 to $25,000 per day under § 5.114.040(C), since violations of Chapter 5.114 are declared a public nuisance.

Sources & Official References

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