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Elk Grove, CA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

TOT rate
12% of rent charged, § 3.08.030
License fee
Set by City Council resolution, § 4.38.060
Filing deadline
Monthly return due end of following month
1st penalty
10% for original delinquency, § 3.08.090(A)
Fraud penalty
Additional 25% if fraud is found
Interest
0.5% per month on unpaid tax

Summary

Elk Grove short-term rental guests pay a 12% transient occupancy tax on rent, which the licensee must collect and remit under Municipal Code Chapter 3.08. Every license also carries its own City Council-set license fee due at application. Late TOT remittances draw escalating penalties of 10%, another 10%, and 25% for fraud, plus monthly interest.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve (12%) percent of the rent charged by the operator.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4937385; v2 updated 2026-05-13; through 05-13-2026).

Full Breakdown

080(E) makes every short-term rental licensee responsible for ensuring that TOT is collected and paid on all rental activity. 050. 070 requires operators to file a monthly return and remit collected tax by the last day of the following month; taxes collected are held in trust for the City until remitted. 5% per month on the unpaid tax until paid. 060 requires payment of a separate short-term rental license fee, set by City Council resolution and due when the license application or renewal is submitted, in addition to any other license or permit fee the code imposes on the property.

Violations & Fines

Failing or refusing to register, report, or remit transient occupancy tax, or filing a false or fraudulent return, is a misdemeanor under Section 3.08.150(B), on top of the layered 10%, 10% and 25% delinquency and fraud penalties and 0.5% monthly interest set by Section 3.08.090. The City may also record a lien against the operator's real property for unpaid tax and pursue a civil action to collect it under Sections 3.08.140 and 3.08.160.

Frequently Asked Questions

How much occupancy tax do Elk Grove short-term rental guests pay?
12% of the rent charged, under Section 3.08.030. The licensee collects the tax from the guest at the time rent is paid, states it separately on the receipt, and remits it monthly to the City's Tax and License Collector. Section 4.38.080(E) makes the short-term rental licensee responsible for ensuring this tax is paid on every rental.
Is there a separate license fee on top of the occupancy tax?
Yes. Section 4.38.060 requires a short-term rental license fee set by City Council resolution, due when the license application or renewal is filed, separate from and in addition to the transient occupancy tax and any other license or permit fee the property owner owes.
What happens if a short-term rental operator is late paying the occupancy tax?
Section 3.08.090 adds a 10% penalty for the original delinquency, another 10% if it is still unpaid 30 days later, a 25% fraud penalty on top of those where fraud is found, and 0.5% monthly interest on the unpaid tax until it is paid in full.

Sources & Official References

Other rules in Elk Grove

Fence Regulations: Height LimitsSome RestrictionsShort-Term Rental PermitsSignificant RestrictionsNoise RulesHeavy RestrictionsShort-Term Rental Parking RulesSome RestrictionsRepeat Violator StrikesHeavy RestrictionsFence Regulations: Material RestrictionsSome RestrictionsFence Regulations: Retaining WallsSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningSignificant RestrictionsAnimal Ordinances: Pet Groomer RulesSome Restrictions

All Elk Grove rules

How Elk Grove compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Elk Grove to another location·View the California short-term rentals overview

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