Kings County, CA Short-Term Rentals: Night Caps (2026)

Some California jurisdictions cap the number of nights per year a short-term rental may operate (for example, limiting unhosted rentals to a set annual total). Kings County has no such night cap for its unincorporated areas because it has not adopted a short-term rental ordinance. There is no maximum number of rental nights per year, no per-guest stay-length minimum, and no booking-frequency limit in the county code. The only night-related threshold that exists in Kings County law is in the Transient Occupancy Tax definitions: under Section 22-37, taxable 'occupancy' means a stay 'unless the occupancy is for any period of more than 30 days,' and Section 22-39 confirms that stays exceeding 30 consecutive calendar days fall outside the tax. That 30-day line determines whether a stay is taxable, not whether or how often the property may be rented. In other words, a Kings County operator can rent year-round without bumping into any county-imposed annual night cap; stays of 30 days or fewer are simply taxed at 10%, while longer tenancies are treated as non-transient and untaxed. Operators should confirm there have been no ordinance changes and verify zoning permissibility for their parcel with the Community Development Agency before relying on this. Rules can change.