El Dorado County, CA Short-Term Rentals: Taxes & Fees (2026)

030(A) taxes transient occupancy at "ten percent of the rent charged by the operator," and Subsection C adds "an additional tax in the amount of four percent of the rent charged" in the unincorporated Tahoe Area, a special tax "dedicated solely to snow removal and maintenance of existing roads" there, bringing the Tahoe-area rate to 14 percent. 070). 080 draws a ten percent penalty, a second ten percent penalty if still unpaid 30 days later, a 25 percent penalty on top of that for fraud, and 10 percent annual interest on the unpaid balance.

080 requires a non-refundable initial hosted or vacation home rental application fee and a separate non-refundable annual renewal fee, both set by Board of Supervisors resolution and capped at the county's actual administrative cost. 085 layers on a fire and life safety inspection fee due with the initial application, plus a bi-annual inspection fee at renewal to cover the contracted fire agency's cost; these inspection fees are refundable only if the applicant withdraws before the inspection takes place.