Contra Costa County, CA Short-Term Rentals: Taxes & Fees (2026)

Under Contra Costa County Ordinance Code Chapter 64-10, every transient occupancy of a hotel, motel, inn, tourist home, vacation rental, or similar lodging in the unincorporated area for a period of 30 consecutive days or less is subject to a 10% Transient Occupancy Tax. The tax is imposed on the guest but collected by the operator as an agent for the county. Operators must register with the Treasurer-Tax Collector within 30 days of starting operations and obtain a Transient Occupancy Registration Certificate, which must be posted in a conspicuous place at the property. Returns are filed monthly or quarterly depending on volume, with remittance due by the last day of the month following the reporting period. Airbnb has a tax collection agreement with Contra Costa County, so the platform remits the 10% TOT directly for bookings through its service, but operators remain liable for registration compliance and for collecting TOT on direct bookings. Delinquent tax is subject to a 10% penalty if one month late and 20% if two or more months late, plus interest at 1% per month. Fraud results in a 25% penalty. Stays of 31 or more consecutive days by the same guest are exempt.