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

The clearest financial obligation for a short-term rental in unincorporated Lassen County is the Transient Occupancy Tax (TOT), a tax on the rent paid by guests who stay for short periods. The Lassen County Treasurer/Tax Collector states it is responsible for the collection and accountability of transient occupancy taxes, and the county's TOT provisions sit in Title 3 (Revenue and Finance) of the Lassen County Code. Under California law, a county's TOT applies only within the unincorporated area; the City of Susanville sets and collects its own lodging tax separately. The operator (the host) is responsible for collecting the tax from guests and remitting it to the county on the schedule set by the ordinance. Because Lassen relies on a general TOT chapter rather than an STR-specific one, the exact current rate, the definition of a taxable stay, and the remittance deadlines are governed by that chapter and by the Treasurer/Tax Collector's office. This site does not state a specific percentage because the current rate could not be verified from a primary source at the time of research; operators should confirm it directly. No separate STR land-use fee exists because the county has no STR permit. Online platforms such as Airbnb or Vrbo may or may not collect Lassen County TOT automatically, so the host should verify whether the platform remits on their behalf.