Tehama County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Applies to
- unincorporated Tehama County only
- Permit fee
- set by Board resolution
- Collected by
- Tehama County Tax Collector
Summary
Short-term rental hosts in unincorporated Tehama County owe the same 8% transient occupancy tax hotels pay under Chapter 4.12, plus a separate permit processing fee set by the Board of Supervisors.
"Transient occupancy tax" means county tax imposed for any short-term rental or lodging as defined by Chapter 4.12 of this Code.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23).
Full Breakdown
Tehama County Code § 4.13.020 defines the transient occupancy tax owed by short-term rental operators as the tax imposed under Chapter 4.12: currently 8% of rent charged, per § 4.12.020. Operators must also pay a processing fee for their short-term rental permit under § 4.13.030(F)(7), set by Board of Supervisors resolution. These rules apply only in the unincorporated area of Tehama County; Red Bluff, Corning and the City of Tehama each administer their own hotel and short-term rental tax rules and are not covered here.
Violations & Fines
Failing to remit the tax or register is a misdemeanor under § 4.12.130; unpaid tax, penalties or interest can also trigger short-term rental permit revocation under § 4.13.050.
Frequently Asked Questions
Do short-term rental hosts pay the same tax as hotels in Tehama County?
Does this tax apply if my rental is in Red Bluff?
Sources & Official References
Other rules in Tehama County
How Tehama County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Tehama County to another location·View the California short-term rentals overview
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