Del Norte County, CA Short-Term Rentals: Registration Rules (2026)

Del Norte County does not operate a separate short-term-rental registration program because the Board of Supervisors declined to adopt a vacation-rental ordinance in 2022. The registration that does apply is the Transient Occupancy Tax certificate under Del Norte County Code Chapter 3.08. Any operator of a hotel, motel, inn, tourist home or house, or other lodging in the unincorporated area that is occupied for 30 days or less must register the property with the Tax Collector and obtain a TOT registration certificate, which authorizes the operator to collect the tax from guests on the County's behalf. To register, operators contact the Tax Collector at (707) 464-7283; the registration form and TOT ordinance are available on the Treasurer-Tax Collector's website. The County requires operators to retain records for three years, providing an audit trail from booking and registration through the quarterly income figures reported to the County. The County also notes a business license is not required at this time for vacation rentals. Separately, the Tax Collector routinely suggests that owners check with the Planning & Building Department about zoning, though in 2022 staff indicated the County did not require a planning sign-off as a condition of TOT registration. Because zoning is governed by Title 20 (Non-Coastal) and Title 21 (Coastal) and rules can change, operators should confirm the current process with both the Tax Collector and Planning before listing.