Sonoma County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 12% of gross rent
- TOT authority
- County Code Ch. 12, Art. III
- Rate history
- Raised 9% to 12% (Measure L, 2016)
- BIA assessment
- 2% (over $350k rent/yr; Ch. 33)
- Filing
- Quarterly returns (return required even if $0)
- Enforcement fee
- Annual fee authorized, Sec. 26-88-120(h)
Summary
Unincorporated Sonoma County levies a 12% Transient Occupancy Tax on vacation rental rent, authorized under County Code Chapter 12, Article III. Large lodging operators also pay a 2% Business Improvement Area assessment (Chapter 33). The Board may adopt an annual monitoring-and-enforcement fee under Sec. 26-88-120(h).
(f) Performance Standards. 7. Transient Occupancy Tax. The vacation rental owner or authorized agent shall maintain a transient occupancy tax certificate and remain current on all required reports and payments. Owner or authorized agent shall include the certificate number on all contracts or rental agreements, and in any advertising or websites. — Sonoma County levies a Transient Occupancy Tax at a rate of 12% for accommodations at lodging and camping facilities in the unincorporated areas of the County (Rev. & Tax. Code § 7280). The amount of tax is 12% of Gross Rents (less any exemption[s]) in a reporting period. Anyone who plans to operate a lodging facility (Hotel, Motel, Bed & Breakfast, Campground, Second Home, etc.) in the unincorporated area of Sonoma County is required to register with the Tax Collector's Office. Returns must be filed quarterly and payments postmarked no later than the last day of the month following the end of the calendar quarter: Q1 due April 30, Q2 due July 31, Q3 due October 31, Q4 due January 31. Qualifying lodging operators with annual rent over $350,000 also pay a Business Improvement Area (BIA) assessment equal to 2% of the rent charged by the operator.
Full Breakdown
Anyone operating a vacation rental in the unincorporated area must register with the Tax Collector and remit Transient Occupancy Tax. The TOT rate is 12% of gross rents, levied under California Revenue and Taxation Code Sec. 7280 and County Code Chapter 12, Article III; voters raised the rate from 9% to 12% via Measure L in 2016. TOT returns are filed periodically (quarterly unless otherwise arranged), and a return is required even when no payment is due. A separate Business Improvement Area assessment of 2% of rent applies to lodging operators whose establishment generated over $350,000 in total rent in the preceding fiscal year, under County Code Chapter 33.
Sec. 26-88-120(f)(7) requires the owner to maintain the TOT certificate, stay current, and print the certificate number on contracts and advertisements. Sec. 26-88-120(h) authorizes the Board of Supervisors to adopt an annual monitoring-and-enforcement fee collected by Permit Sonoma or the Tax Collector to fund vacation rental oversight. Specific permit-application and license fees are set administratively by Permit Sonoma rather than in the zoning code; applicants should confirm current amounts directly with the department.
Violations & Fines
Failure to maintain a current TOT certificate or to include the TOT certificate number in all contracts, advertising, and online listings are enumerated infractions under Sec. 26-88-120(g)(3). Delinquent TOT is subject to penalties and interest under County Code Chapter 12.
Frequently Asked Questions
How much is the transient occupancy tax on a Sonoma County vacation rental?
Is there any tax beyond the TOT?
Sources & Official References
Other rules in Sonoma County
How Sonoma County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Sonoma County to another location·View the California short-term rentals overview
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