Kings County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 10% of rent charged (Sec. 22-38)
- Filing frequency
- Quarterly; due end of month after quarter close (Sec. 22-42)
- Long-stay exemption
- Stays over 30 consecutive days not taxed (Sec. 22-37)
- Low-rent exemption
- Rent under $20.00 per day exempt (Sec. 22-39)
- Recordkeeping
- Keep records 3 years 6 months (Sec. 22-51)
- Separate STR license fee
- None at county level
Summary
Unincorporated Kings County imposes a 10% Transient Occupancy Tax on the rent for stays of 30 days or less (Code Sec. 22-38). Operators collect the tax from guests, register with the Tax Collector, and file quarterly returns. Stays over 30 days and rent under $20 per day are exempt. There is no separate STR license fee.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due when the transient ceases to occupy space in the hotel. If the tax due is not paid to the operator such tax shall be paid directly to the tax collector.
(Ord. No. 273, § 3, 12-22-64; Ord. No. 366, § 2, 6-1-76; Ord. No. 476, § 1, 6-27-89; Ord. No. 522, § 2, 6-15-93)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13).
Full Breakdown
The Transient Occupancy Tax (TOT) is the core financial obligation for short-term and vacation rentals in unincorporated Kings County. ' 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.
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.
Violations & Fines
Failure to collect, report, or remit the TOT triggers delinquency penalties and interest under Chapter 22, Article III, and the Tax Collector may determine the tax owed if an operator fails to report or collect it. Advertising that the operator will absorb the tax, or not stating it separately, violates Section 22-40.
Frequently Asked Questions
How much is the transient occupancy tax in unincorporated Kings County?
When is the Kings County TOT exempt?
Sources & Official References
Other rules in Kings County
How Kings County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Kings County to another location·View the California short-term rentals overview
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