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, the Uniform Transient Occupancy Tax. 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. 031 layers on an additional 2% approved by County voters on March 4, 1997, funding general county operations, bringing the combined rate to 10%. 140, with each day of unregistered operation a separate offense. 070, and a failure to file draws a $500 fine. The Department of Planning and Building Services also cross-checks tax compliance: under Sec.
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
How Mendocino County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Mendocino County to another location·View the California short-term rentals overview
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