Fresno charges a 12% Transient Occupancy Tax (TOT) on stays of 30 days or less under FMC §7-601 et seq. Hosts must register, collect, and remit TOT monthly regardless of platform. A Business Tax Certificate is also required. Airbnb collects and remits TOT for Fresno under a voluntary agreement; Vrbo hosts generally must remit themselves.
FMC Chapter 7, Article 6 imposes Transient Occupancy Tax on all lodging 30 days or less. The current rate is 12% of room rent, authorized under CA Revenue and Taxation Code §7280. Hosts must obtain a TOT registration certificate from the Finance Department before operating, collect the 12% from guests, and remit monthly with a return even in zero-revenue months. Airbnb has a voluntary tax collection agreement with Fresno and remits directly; hosts still must register but are not responsible for remitting the portion Airbnb collects. Vrbo, Booking.com, and direct-booked stays require host remittance. In addition to TOT, every STR needs a Business Tax Certificate under FMC Chapter 7 Article 1 (flat annual fee) and an STR permit under FMC Chapter 9 Article 25 (annual fee approximately $250-$500 depending on unit type). Late TOT remittance triggers 10% penalty plus 0.5% monthly interest. Chronic nonpayment supports permit revocation.
TOT late payment penalty 10% plus interest; operating without a Business Tax Certificate or STR permit subject to citation and back-tax assessment.
Fresno, CA
Fresno does not regulate decorative lawn ornaments, statuary, or year-round yard decorations on private property. Property maintenance standards in FMC Chapt...
Fresno, CA
Fresno does not specifically regulate residential inflatable holiday displays. There is no size cap, lighting curfew, or fan-noise limit specific to inflatab...
Fresno, CA
Fresno does not have a specific ordinance regulating residential holiday light displays. Display dates, brightness, and decorative content are not regulated ...
Fresno, CA
Built-in outdoor kitchens in Fresno require building, electrical, plumbing, and gas permits under FMC Chapter 11 (Building Regulations), which adopts the Cal...
Fresno, CA
Fresno does not have a specific ordinance regulating backyard smokers or wood-fired ovens by time of day. Use is governed by the general nuisance provisions ...
Fresno, CA
Fresno enforces the California Fire Code (CFC) as adopted in FMC Chapter 10, Article 5 (Fire Prevention). Under CFC §308.1.4 (the California amended version ...
Side-by-side rule comparisons with other cities in Fresno County.
See how other cities in Fresno County handle taxes & fees.
See how Fresno's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.