Ventura County Registration Rules Rules (2026) — What You Need to Know

All short-term rental operators in unincorporated Ventura County must collect and remit an 8% Transient Occupancy Tax on gross rental receipts. This tax applies to any rental of 30 consecutive days or fewer and is charged to the guest, not the operator — but the operator is responsible for collecting and forwarding the funds to the county.

Operators must register with the Ventura County Tax Collector's office before accepting their first booking. Registration provides a TOT certificate number that should be displayed or available at the rental property. Returns are filed on a quarterly basis, with deadlines falling on the last day of the month following the end of each quarter.

Late filing carries escalating penalties. A 10% penalty is assessed immediately on any delinquent payment. If the amount remains unpaid after 30 days, an additional 10% penalty is added. On top of that, unpaid balances accrue interest at 0.5% per month from the original due date. These penalties add up quickly — a $1,000 tax bill can grow to $1,250 or more within just a few months of delinquency.

Some major booking platforms like Airbnb collect TOT on behalf of hosts automatically through agreements with the county. Operators should verify whether their platform handles tax remittance or whether they need to file independently.