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

Sec. 7-1249, added by Ord. 2019-032 (effective 10-31-19), requires any owner of a residential dwelling used as a short-term rental, defined as a unit rented for 30 consecutive days or less, excluding hotels, motels, and bed-and-breakfasts, to secure a permit before renting, offering to rent, or advertising the unit (subsections (a)-(c)). To keep the permit, the owner must collect and timely remit TOT (coordinating with any hosting platform used) under all the requirements of Article 6 of Chapter 7, and Sec. 7-1249(d)(1) specifically dedicates that TOT revenue to code enforcement matters tied to short-term rentals, distinguishing it from the general Convention Center Fund that ordinary hotel TOT supports.

Owners must also keep current contact information, actively prevent nuisance activity and keep stay records for three years, print the permit number in every ad, only advertise on hosting platforms listed on the application (absent written Finance Department approval otherwise), and comply with the Noise Ordinance and all health, safety, building, and fire laws (subsections (d)(2)-(7)). Short-term rentals are barred from non-residential structures like sheds, trailers, tents, or parked vehicles (subsection (e)). A permit runs one year, is non-transferable, and tied to a single address; renewal requires paying the renewal fee, a clean compliance record for the past year, and updated contact information (subsection (f)).