Mendocino County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Base TOT rate
- 8% of rent (Sec. 5.20.030)
- Additional voter tax
- 2% since 1997 (Sec. 5.20.031)
- Combined rate
- 10% of rent charged
- Late filing fine
- $500 for failure to file
- Fraud penalty
- 25% added to unpaid tax
- Interest on unpaid tax
- 1.5% per month
Summary
Every Mendocino County vacation home rental and single unit rental must collect an 8% transient occupancy tax plus a 2% voter-approved add-on, for 10% total, and register with the Tax Administrator before opening for business.
For the privilege of occupancy in any lodging establishment, each transient is subject to and shall pay a tax in the amount of eight percent (8%) of the rent charged by the operator... In addition to the eight percent (8%) occupancy tax authorized by Section 5.20.030, this Section authorizes the reinstatement of an additional two percent (2%) of the rent charged by an operator and payable by a transient for the privilege of occupying any lodging establishment.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 75).
Full Breakdown
County Code Sec. 20.748.020(B) makes licensed Single Unit Rentals and Vacation Home Rentals subject to Chapter 5.20, the Uniform Transient Occupancy Tax. Section 5.20.030 sets the base rate at 8% of rent charged, collected from the transient guest at the time rent is paid and remitted by the operator. Section 5.20.031 layers on an additional 2% approved by County voters on March 4, 1997, funding general county operations, bringing the combined rate to 10%. Before commencing business, Section 5.20.060 requires each lodging establishment, including each parcel operated under a separate assessor's parcel number, to register with the Tax Administrator and obtain a Registration Certificate posted on the premises; operating without one is a misdemeanor under Section 5.20.140, with each day of unregistered operation a separate offense.
Operators file quarterly returns under Section 5.20.070, and a failure to file draws a $500 fine. The Department of Planning and Building Services also cross-checks tax compliance: under Sec. 20.748.020(I), if a licensee fails to remit Transient Occupancy Tax or renew the county rental license, the license can lapse and the slot passes to the waiting list.
Violations & Fines
Late remittance under Sec. 5.20.080 carries a 10% penalty for original delinquency, an additional 10% penalty if still unpaid 30 days later, and a 25% penalty on top of both if the Tax Administrator finds fraud. Unpaid tax accrues interest at 1.5% per month. Operating a lodging establishment without a valid Registration Certificate is a misdemeanor under Sec. 5.20.140 and Sec. 5.20.060(G), with every day of unregistered operation charged as a separate offense; revocation of the certificate may be appealed to the Board of Supervisors under Sec. 5.20.100.
Frequently Asked Questions
What is the total transient occupancy tax on a Mendocino County short-term rental?
Do I need to register before renting my property short term?
What happens if I remit the occupancy tax late?
Sources & Official References
Other rules in Mendocino County
California rules heatmap·Compare Mendocino County to another location·View the California short-term rentals overview
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