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

Section 17.88.230(F)(10) requires property owners to register all short-term rentals with the Shasta County Tax Collector and to pay applicable transient occupancy taxes, kept current under County Code Chapter 3.16; failure to pay when due is grounds for permit revocation. Chapter 3.16 (Transient Occupancy Tax), adopted under California Revenue and Taxation Code Section 7280, imposes a tax of ten percent of the rent charged for the privilege of occupancy at any lodging by a transient (anyone occupying for 30 consecutive calendar days or less). Operators must register with the Treasurer-Tax Collector within 30 days of commencing business and obtain a Transient Occupancy Registration Certificate, posted conspicuously on the premises. The certificate does not by itself authorize the use and is not a permit. Operators collect the tax separately from rent, give each guest a receipt, and file returns and remit the tax on or before the last day of the month following each calendar quarter. Separately, applicants for a vacation rental permit or hosted homestay affidavit must pay a permit and regulatory fee as established by the Board of Supervisors, plus renewal fees each year.