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

Unincorporated Modoc County levies a transient occupancy tax of 4% on the price of lodging, the lowest tier among California counties. The Tax Collector's published guidance explains the mechanics: when a lodging establishment opens for business in the unincorporated area (outside Alturas City limits), the operator must register with the Tax Collector and collect the TOT. The Tax Collector's office sends remittance forms quarterly, and the tax is due on the last day of the month following the end of each quarter, specifically January 31, April 30, July 31, and October 31. The county's authority to impose this tax comes from California Revenue and Taxation Code Section 7280, which lets a county tax the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging for stays of 30 days or less, with the county tax applying only to the unincorporated areas. Because Modoc County has no STR permit program, there are no county application, inspection, or annual license fees specific to short-term rentals; the 4% TOT collected from guests is the only county charge tied to short-term lodging.