Folsom imposes a 12% Transient Occupancy Tax (TOT) on all stays under 30 days. STR operators must register, collect, and remit TOT monthly. Airbnb and Vrbo collect TOT on behalf of Folsom hosts via platform agreements in most cases.
Folsom Municipal Code Chapter 3.24 establishes a Transient Occupancy Tax of 12% on all short-term lodging (stays under 30 consecutive days). The tax applies to the full rental charge including cleaning fees. Operators must register for a TOT certificate with the Finance Department and file monthly or quarterly returns. Airbnb has a tax collection agreement with many California cities, and Vrbo collects in Folsom as well for most bookings; however, operators remain ultimately responsible for ensuring remittance. Direct bookings (personal website, etc.) require the host to collect and remit directly. Late filings incur 10% penalty plus 1% per month interest. Annual STR permit fees are separate and set by the City fee schedule. Business license tax also applies (gross receipts basis).
Unpaid TOT: 10% penalty + 1% monthly interest. Willful evasion: misdemeanor, up to $1,000 fine or 6 months. Back taxes recoverable for 4 years.
Folsom, CA
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