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

Elk Grove Municipal Code Title 3 (Revenue and Finance) establishes a Transient Occupancy Tax at 12% of the rent charged to transients (defined as occupants staying fewer than 30 consecutive days). The TOT is imposed on the guest but collected and remitted by the operator. Registration is required through the Elk Grove Finance Department before accepting any paid bookings. Airbnb, Vrbo, and other major platforms have voluntary collection agreements with many California jurisdictions and typically collect/remit TOT automatically for Elk Grove bookings, but operators must verify coverage and remain liable for any gaps (including direct bookings, long-tail platforms, and supplemental fees). In addition to TOT, operators pay an annual business license tax based on gross receipts. Returns are filed monthly or quarterly (thresholds set by Finance). Late filing triggers a 10% penalty plus 1% monthly interest; fraudulent returns can result in criminal misdemeanor charges. Records must be retained at least 3 years and made available for audit. TOT revenue funds general city services including public safety and infrastructure.