Bakersfield, CA Short-Term Rentals: Taxes & Fees (2026)

California Revenue & Taxation Code §7280 authorizes each city to impose a transient occupancy tax on lodging of 30 days or less, and Bakersfield has done so under BMC Chapter 3.40. The current rate is 12 percent of the total rent charged, including cleaning fees bundled into the booking. Operators of short-term rentals (entire homes, guest houses, and rented rooms) must register for a Transient Occupancy Registration Certificate, collect TOT from guests, and remit returns on a monthly or quarterly schedule as assigned by the Treasurer. Airbnb has a voluntary collection agreement with Bakersfield for TOT, but VRBO and direct bookings generally require the host to collect and remit. In addition to TOT, operators must hold an annual Bakersfield business tax certificate (Chapter 5.02), currently renewed yearly with the fee scaled to gross receipts. STR operators must also register the lodging with the state for any applicable California Tourism Assessment if they meet the $1M gross receipts threshold. Failure to remit TOT is a misdemeanor and can result in penalties of 10% plus interest, liens on the property, and loss of the business tax certificate.