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

Colusa County does impose a transient occupancy tax (TOT) in its unincorporated area. County Code Chapter 18A (Uniform Transient Occupancy Tax, Ord. No. 299), Section 18A-3, provides that 'each transient is subject to and shall pay a tax in the amount of four percent of the rent charged by the operator.' A 'transient' is defined in Section 18A-2 as a person occupying lodging 'for a period of thirty consecutive calendar days or less,' so the 4% TOT applies to typical short-term rental stays. The operator collects the tax from the guest at the same time the rent is collected and remits it to the County tax administrator. Section 18A-4 sets out exemptions, including persons the County has no power to tax and certain federal, state and foreign-government officers on official business. Delinquency is penalized under Section 18A-8: an original delinquency adds a 10% penalty; continued delinquency (30+ days) adds another 10%; fraud adds 25%; and interest accrues at one-half of one percent per month on unpaid tax. Separately, any required land-use permit (e.g., a Use Permit) and the business license carry their own County fees set by Planning and Building and the License provisions of Chapter 10. Because fee schedules change, confirm current permit and license fees with the County before operating.