Sacramento County, CA Short-Term Rentals: Taxes & Fees (2026)

Operators of short-term rentals in unincorporated Sacramento County must charge and collect a Transient Occupancy Tax (TOT) of 12% of the rent charged to transient guests. The tax is authorized under California Revenue and Taxation Code Section 7280 and is imposed by Sacramento County Code Chapter 3.08. A transient is any person who occupies a room for a period of less than 30 consecutive calendar days, counting portions of days as full days, so stays of 30 days or more are not subject to TOT. The tax must be collected at the time rent is due from each guest and remitted to the County Tax Collector on or before the last day of the month following the month in which the tax was collected. In addition to the 12% TOT, lodging businesses are subject to two district assessments: the Sacramento Tourism Marketing District (STMD), whose rate ranges from 1% to 3% of gross room revenue depending on the geographic zone, and the Sacramento Tourism Infrastructure District (STID), assessed at 1% of gross short-term room rental revenue. Operators must keep records for three years and must file returns even with zero qualifying rentals if they advertise rooms. On the permit side, County materials list an initial Short-Term Rental Permit application fee of $230 and a collective fee for the Short-Term Rental Permit and Business License of $452.66. Late or unpaid TOT incurs a 10% penalty plus 1.5% monthly interest, with a second 10% penalty if the delinquency exceeds 30 days; the County's materials state these penalties cannot be waived.