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

The County's lodging tax is set by Section 18-12.1: "For the privilege of occupancy in any hotel or other lodging, each transient is subject to and shall pay a tax in the amount of nine (9) percent of the rent charged by the operator." A "transient" is defined in Section 18-11(d) as a person occupying lodging "for a period of thirty (30) consecutive calendar days or less," so the tax applies to short-term rental stays. The operator collects the 9% from the guest at the time rent is paid (Section 18-12.2) and must state the tax separately on the guest's receipt (Section 18-14.1). On top of the 9% TOT, the County Tax Collector also collects a 2.5% Lake County Tourism Improvement District (TID) assessment, and the two are reported together on a combined TOT-TID Joint Return. Under Section 18-16.1, each operator must file a return "on or before the last day of the month following the close of each calendar quarter" and remit the full amount of tax collected with that return. This 9% county rate applies in the unincorporated area only; the incorporated cities of Lakeport and Clearlake set their own separate lodging-tax rates that do not apply to unincorporated properties.