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

Section 44-4.100.010(E) of the Zoning Code ties every recreational lodging facility, meaning farmstays, duck clubs and hunting and fishing clubs, bed and breakfast inns, and outdoor recreation lodging, back to the county's separate tax and licensing chapters. The provision states plainly that operation of a lodging facility "shall be subject to Chapter 18A (Uniform Transient Occupancy Tax) and Chapter 10 (Licenses) of the County Code," and it adds an operational requirement of its own: the business license must be posted in a conspicuous place on the premises before the business opens to guests. That posting duty sits inside the Zoning Code itself, so a code enforcement inspection checking land-use compliance can flag a missing license the same way it would flag a missing Use Permit.

The Zoning Code stops short of stating the tax rate or license fee amount; those figures live in Chapter 18A and Chapter 10 of the County Code, the instruments the section cross-references rather than restates. What Section 44-4.100.010(E) establishes is the obligation itself: no recreational lodging use in the unincorporated area, however small, is exempt from the transient occupancy tax and business license requirements simply because it is also going through zoning review under Article 44-4.