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

A tax of 12% is levied and imposed on all rent paid to the operator of any hotel in the unincorporated area of the county, by any transient for renting, using, or occupying a room or rooms in those hotels, to be paid and collected as provided in this article. The tax shall constitute a debt owed by the transient and the operator to the county, which debt shall be extinguished only by payment to the operator, and then to the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that the tax be paid directly to the Tax Administrator. (1966 Code, § 17A-3) (Ord. 499, § 3; Measure B Initiative, adopted 2018)