Del Norte County, CA Short-Term Rentals: Taxes & Fees (2026)

The County's principal short-term-rental charge is the Transient Occupancy Tax under Del Norte County Code Chapter 3.08. The TOT is levied for the privilege of occupying a room or other living space in a hotel, motel, inn, tourist home or house, or other lodging in the unincorporated area for a period of 30 days or less. The rate is 10% of the rent. A voter-approved initiative increased the rate from 8% to 10% effective January 1, 2019. The County separately notes that a 2% rate is collected by all RV parks for guest stays of 30 days or less. The operator collects the tax from the guest and remits it to the County Tax Collector. Returns are filed quarterly, with payment due near the end of the month following the close of each quarter (January-March, April-June, July-September, October-December). The County requires operators to retain records for three years to support a sufficient audit trail from booking/registration through the quarterly income figures reported. There is no County vacation-rental permit fee because the Board declined to adopt a dedicated STR ordinance in 2022, and the County notes a business license is not required at this time. However, if Planning & Building determines a use permit is required for a particular parcel - or if a coastal development permit is needed in the Coastal Zone - those discretionary permits carry their own application fees; confirm current amounts with Planning at (707) 464-7254. TOT revenue has grown with the rental market, rising about $424,000 over five years per the 2022 Board report.