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

Alpine County's Transient Occupancy Tax is governed by Code Chapter 3.16. Local ballot Measure G, passed by county voters in November 2024, raised the TOT rate from 10% to 14% effective January 1, 2025, on rent charged to visitors of vacation home rentals, hotels, motels, and similar facilities in the county. The 14% tax must be collected and reported for any nightly rental. Section 18.73.030 makes clear that even the five-night-per-year and one-bedroom owner-occupied exemptions from the STR chapter do not exempt owners from paying all applicable transient lodging taxes. Section 18.73.090 requires that, on or before April 1 each year, the Community Development Department confirm full payment of all transient lodging taxes due for the preceding calendar year; nonpayment is a violation of the chapter. Section 18.73.240 directs the County to collect an annual, non-refundable fee for every application, set by the Board of Supervisors, and Section 18.73.140 adds a non-refundable waitlist application fee. Beginning in 2026 the Community Development Department's Planning Division administers TOT reporting and payments (formerly handled by Finance), offering fillable quarterly return forms, electronic payment through the ACI system (subject to a service fee), and email reminders 30 days before payment is due. Renewal under Section 18.73.190 is conditioned on submitting all required TOT remittance documents.