Humboldt County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT Rate
- 12% of rent (HCC 712-3)
- Authority
- Ord. 2690 / Measure J (June 2022)
- Register Within
- 30 days of starting business
- Returns Due
- Quarterly (Oct 31 / Jan 31 / Apr 30 / Jul 31)
- Late Penalty
- 10.5% + 10.5% + 0.5%/month
- Taxable Length
- Stays of 30 days or fewer
Summary
Every Humboldt County STR operator must collect a 12% Transient Occupancy Tax on rent from stays of 30 days or fewer, register for a Transient Occupancy Registration Certificate within 30 days, and remit tax quarterly.
For the privilege of occupancy in any living space, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator. Each operator of any living space renting occupancy to transients shall register with the Tax Administrator within thirty (30) days after the effective date of this chapter or within thirty (30) days after commencing business, whichever is later, and shall obtain from him a 'Transient Occupancy Registration Certificate' to be at all times posted in a conspicuous place on the premises.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2788, passed May 12, 2026).
Full Breakdown
Humboldt County Code Title VII Division 1 Chapter 2 (Sections 712-1 through 712-15) imposes a Transient Occupancy Tax (TOT) on every transient occupying living space in the unincorporated county for 30 consecutive days or fewer. ' Per Section 712-6, each operator must register with the Tax Administrator within 30 days of commencing business and post a Transient Occupancy Registration Certificate conspicuously on the premises. Returns are filed quarterly: 1Q (Jul-Sep) due Oct 31; 2Q (Oct-Dec) due Jan 31; 3Q (Jan-Mar) due Apr 30; 4Q (Apr-Jun) due Jul 31. 5% each month thereafter. The operator is liable for any tax not collected from transients (HCC 712-5).
Violations & Fines
Failure to register, collect, or remit TOT can result in determination of tax by the Tax Administrator (HCC 712-9), interest and stacking penalties, a tax lien against the property (HCC 712-15), and collection actions.
Frequently Asked Questions
What TOT rate do I charge guests at my Humboldt County STR?
How do I register for TOT and when must I file?
What happens if I file TOT late?
Sources & Official References
Other rules in Humboldt County
How Humboldt County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Humboldt County to another location·View the California short-term rentals overview
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