Kern County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Authority
- Kern County Code Ch. 4.16
- State Authority
- Cal. Rev. & Tax. Code Section 7280
- TOT Rate
- 6% (unincorporated only)
- Stay Threshold
- 30 days or less
- Registration Fee
- None
- Filing Frequency
- Quarterly (even zero activity)
- Due Dates
- Apr 30, Jul 31, Oct 31, Jan 31
- Recordkeeping
- Minimum 3 years
- Delinquency Tool
- Recorded lien per Section 4.16.190
- Confirm With
- Treasurer-Tax Collector (661) 868-3490
Summary
Unincorporated Kern County levies a 6% Transient Occupancy Tax under Code Chapter 4.16, authorized by California Revenue and Taxation Code Section 7280. Operators must register with the Kern County Treasurer-Tax Collector and file quarterly returns even with zero rental activity. Late returns incur penalties under Section 4.16.100.
All short term vacation rentals located in the unincorporated areas of Kern County must register an application for a certificate of TOT for each dwelling, unit, or bedroom that is individually advertised. The tax is levied at 6% in unincorporated Kern County areas. Each separately advertised rental must have its own TOT certificate. A filing for each TOT certificate must be made quarterly, even if there is no rental activity during the filing period. Quarterly remittance deadlines: Q1 due April 30, Q2 due July 31, Q3 due October 31, Q4 due January 31. There is no fee to register for a TOT certificate.
Full Breakdown
Kern County Code Chapter 4.16 (Transient Occupancy Tax) imposes a 6% TOT on all rentals of 30 days or less at lodging facilities in unincorporated Kern County, including vacation rentals advertised online. Authority comes from California Revenue and Taxation Code Section 7280. Each individually advertised dwelling, unit, or bedroom must be registered with the Treasurer-Tax Collector before operating; there is no county registration fee. Returns are due quarterly: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4), even if no rentals occurred. Records must be retained for at least 3 years. Section 4.16.190 authorizes a recorded certificate of delinquency that becomes a lien on the operator's real property under Revenue and Taxation Code Sections 2191.4-2193. STRs in incorporated cities such as Bakersfield are subject to that city's TOT, not Kern County's. Confirm penalty rates and exemptions with the Kern County Treasurer-Tax Collector at (661) 868-3490.
Violations & Fines
Operating an unincorporated STR without a TOT certificate, failing to file a quarterly return, or underreporting taxable rents violates Chapter 4.16 and can trigger penalties, interest, and a recorded delinquency lien under Section 4.16.190.
Frequently Asked Questions
What is the Kern County short-term rental tax rate?
Do I need to register a vacation rental with Kern County?
When are Kern County TOT returns due?
Sources & Official References
Other rules in Kern County
How Kern County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Kern County to another location·View the California short-term rentals overview
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