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

Glenn County is one of the rare California counties with no transient occupancy tax. An April 2026 report in The Business Journal, summarizing the Fresno County hotel-tax debate, stated that 'Fresno is one of just a handful of California counties that has never levied such a tax, along with Colusa and Glenn counties, according to state records.' Most California counties impose a TOT of roughly 8 to 12 percent on stays under 30 days in unincorporated areas and require operators to register and remit monthly or quarterly. Glenn County does neither: there is no county TOT ordinance, no TOT rate, and no county lodging-tax remittance for unincorporated short-term rentals. Operators should still account for ordinary obligations: any platform-collected fees, applicable state and federal income tax on rental income, and a Fictitious Business Name filing if operating under a business name. If Glenn County later adopts a TOT — counties such as Fresno have moved to add one — registration and remittance requirements would follow. This entry reflects the status as of mid-2026; verify current rates with the Glenn County Treasurer-Tax Collector, since the absence of a county lodging tax is unusual and could change.