San Benito County, CA Short-Term Rentals: Taxes & Fees (2026)

The principal tax on short-term and vacation rentals in unincorporated San Benito County is the Transient Occupancy Tax (TOT), often called a 'hotel tax' or 'bed tax,' authorized under California Revenue and Taxation Code section 7280. On June 5, 2018, San Benito County voters approved an increase to the TOT from 8% to 12% in the unincorporated areas of the County, with the increase taking effect January 1, 2019. The rate is set in San Benito County Code section 5.03.052 ('Tax Imposed'). The 12% tax applies to the unincorporated areas only and does not include the incorporated cities of Hollister and San Juan Bautista, which set their own rates. The operator of the lodging is responsible for collecting the tax from guests and remitting it to the County Tax Administrator (the Auditor-Controller's office). After obtaining a transient occupancy registration certificate, operators must file a quarterly tax return along with payment. Booking platforms such as Airbnb may collect and remit the 12% TOT for stays of 30 nights or shorter in the unincorporated county on the host's behalf, but the operator remains responsible for compliance. In addition to the TOT, operators must obtain a County business license. Confirm current rates and filing schedules directly with the Auditor-Controller before operating.