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

Humboldt County Code Title VII Division 1 Chapter 2 (Sections 712-1 through 712-15) imposes a Transient Occupancy Tax (TOT) on every transient occupying living space in the unincorporated county for 30 consecutive days or fewer. Section 712-3 sets the rate: 'For the privilege of occupancy in any living space, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator.' The current 12% rate was adopted via Ordinance 2690 (Measure J, June 2022) which raised it from 10% and added RV parks and private campgrounds to the definition of taxable 'living space.' Per Section 712-6, each operator must register with the Tax Administrator within 30 days of commencing business and post a Transient Occupancy Registration Certificate conspicuously on the premises. Returns are filed quarterly: 1Q (Jul-Sep) due Oct 31; 2Q (Oct-Dec) due Jan 31; 3Q (Jan-Mar) due Apr 30; 4Q (Apr-Jun) due Jul 31. Late payment triggers a 10.5% penalty the first month delinquent, an additional 10.5% the second month, and 0.5% each month thereafter. The operator is liable for any tax not collected from transients (HCC 712-5).