Porterville, CA Short-Term Rentals: Short-Term Rental Permits (2026)

The City of Porterville folds short-term rental authorization into its transient occupancy tax law rather than a standalone STR ordinance. Section 22-15 requires each operator of any hotel, a term the code defines broadly enough to include a short-term rental that isn't merely an occasional, incidental use of the owner's own home, to register with the tax administrator within thirty (30) days after the effective date of the article or within thirty (30) days of commencing business, whichever is later. The registration form must show the name under which the operator does business and the location of the rental, and the tax administrator must issue the transient occupancy registration certificate without charge.

That certificate has to be posted in a conspicuous place on the premises at all times, is nonassignable and nontransferable, and must be surrendered to the tax administrator if the business closes or the property is sold. Registering does not excuse an operator from owing tax collected before registration: Section 22-15 states that registering after the tax already applies "shall not relieve any person from the obligation of collection and payment of the tax on and after the date of imposition thereof, regardless of registration."