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

The main financial obligation for short-term rentals in unincorporated Plumas County is the Transient Occupancy Tax (TOT). Under Uniform TOT Ordinance No. 544, the County imposes a 9% tax on the rent charged for transient occupancy of 30 days or less; the operator collects it from the guest and remits it to the Treasurer-Tax Collector, typically on a quarterly return. Late payments are subject to a 10% delinquency penalty. On top of the County TOT, most lodging businesses in western Plumas County fall within the Feather River / Plumas County Tourism Management District, which adds a lodging assessment of about 2% to fund tourism promotion. That makes the combined add-on to a guest's stay roughly 11%, with a County-endorsed proposal to raise the district assessment to 3% (which would bring the combined figure near 12%). The district covers areas including the Lake Almanor Basin, Indian Valley, the Feather River Canyon, Quincy, and Bucks Lake. The City of Portola sets its own TOT and is outside this county figure. Operators should confirm the current TOT rate, the applicable district assessment, return due dates, and penalty terms with the Treasurer-Tax Collector, since the district rate in particular has been under active review.