Unincorporated Kern County levies a 6% Transient Occupancy Tax under Code Chapter 4.16, authorized by California Revenue and Taxation Code Section 7280. Operators must register with the Kern County Treasurer-Tax Collector and file quarterly returns even with zero rental activity. Late returns incur penalties under Section 4.16.100.
Kern County Code Chapter 4.16 (Transient Occupancy Tax) imposes a 6% TOT on all rentals of 30 days or less at lodging facilities in unincorporated Kern County, including vacation rentals advertised online. Authority comes from California Revenue and Taxation Code Section 7280. Each individually advertised dwelling, unit, or bedroom must be registered with the Treasurer-Tax Collector before operating; there is no county registration fee. Returns are due quarterly: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4), even if no rentals occurred. Records must be retained for at least 3 years. Section 4.16.190 authorizes a recorded certificate of delinquency that becomes a lien on the operator's real property under Revenue and Taxation Code Sections 2191.4-2193. STRs in incorporated cities such as Bakersfield are subject to that city's TOT, not Kern County's. Confirm penalty rates and exemptions with the Kern County Treasurer-Tax Collector at (661) 868-3490.
Operating an unincorporated STR without a TOT certificate, failing to file a quarterly return, or underreporting taxable rents violates Chapter 4.16 and can trigger penalties, interest, and a recorded delinquency lien under Section 4.16.190.
Kern County, CA
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Kern County, CA
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Kern County, CA
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Kern County, CA
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Kern County, CA
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Kern County, CA
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