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

The Transient Occupancy Tax (TOT) is the core financial obligation for short-term and vacation rentals in unincorporated Kings County. Under County Code Section 22-38, 'each transient is subject to and shall pay tax in the amount of ten percent of the rent charged by the operator.' The tax is a debt owed by the guest, but the operator must collect it at the time rent is paid and state it separately from the rent on the guest's receipt (Sec. 22-40). Operators file returns and remit the tax to the Tax Collector quarterly: under Section 22-42, the return and full payment are due on or before the last day of the calendar month following the close of each calendar quarter, and collected taxes are held in trust for the County until paid over. Several exemptions apply under Section 22-39: no tax is due on occupancy the County lacks power to tax, on federal or State of California officers or employees on official business, on certain exempt foreign-government officials, or on any occupant whose rent is less than $20.00 per day. Exemptions for government officials must be claimed at the time rent is collected, under penalty of perjury, on a county form. Stays exceeding 30 consecutive days are not 'occupancy' and are not taxed (Sec. 22-37). Operators must keep records for three years and six months for Tax Collector inspection (Sec. 22-51). There is no separate STR application or license fee at the county level.