Contra Costa County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 10% of rent
- Threshold
- Stays of 30 days or less
- Registration
- Within 30 days of starting
- Airbnb collection
- Yes, direct remittance
- Late penalty
- 10% / 20% + 1% per month interest
Summary
Short-term rentals in unincorporated Contra Costa County pay a 10% Transient Occupancy Tax on stays of 30 days or less. Hosts must register with the county within 30 days of starting; Airbnb remits directly for its bookings, but direct bookings must be filed separately.
88-32.614 Business license. A permittee shall obtain a valid business license issued pursuant to Chapter 64-14 of this code before renting or offering to rent a short-term rental. (Ord. 2020-12 § 2).
88-32.616 Transient occupancy registration certificate. A permittee shall obtain a valid transient occupancy registration certificate issued pursuant to Chapter 64-4 of this code before renting or offering to rent a short-term rental. (Ord. 2020-12 § 2).
88-32.416 Fees. Fees for short-term rental permits will be in amounts established by the board of supervisors in the department's fee schedule. A short-term rental permit will not be approved until the applicant has paid the applicable permit fee. (Ord. 2020-12 § 2).
Full Breakdown
The tax side of running a short-term rental in unincorporated Contra Costa County centers on the Transient Occupancy Tax: 10% of rent on stays of 30 days or less, under Ordinance Chapter 64-10. Hosts must register with the county within 30 days of starting operations and obtain a certificate, even if a platform collects the tax. Airbnb remits directly for bookings made through its platform, but any direct bookings are the host's responsibility to file and remit. Late payment gets expensive, penalties of 10% then 20%, plus 1% monthly interest. Incorporated cities set their own rates.
Frequently Asked Questions
What is the TOT rate in unincorporated Contra Costa County?
Do I need to file TOT returns if Airbnb handles the tax?
Sources & Official References
Other rules in Contra Costa County
How Contra Costa County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Contra Costa County to another location·View the California short-term rentals overview
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