Sacramento, CA Short-Term Rentals: Host Platform Liability (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.
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?
Does Sacramento make hosting platforms collect the transient occupancy tax?
Do platforms also have to collect the tourism district assessment?
What can happen to a platform that ignores these duties?
Sources & Official References
Other rules in Sacramento
California rules heatmap·Compare Sacramento to another location·View the California short-term rentals overview
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