Shasta County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 10% of rent charged
- Tax administrator
- County treasurer-tax collector
- Registration
- Required before renting, per § 17.88.230(F)(10)
- Nonpayment consequence
- Grounds for permit revocation
- Ads must show
- TOT number, permit number, occupancy
Summary
Every short-term rental in unincorporated Shasta County must register with the county Tax Collector and pay Transient Occupancy Tax under County Code Chapter 3.16, currently ten percent of the rent charged. Section 17.88.230(F)(10) ties that tax duty directly to the rental permit itself: falling behind on payments is grounds for revocation.
10.Transient Occupancy Tax. Property owners shall register all short-term rentals with the Shasta County Tax Collector and shall be subject to payment of applicable transient occupancy taxes. Transient occupancy taxes shall be paid and kept current in accordance with Shasta County Code Chapter 3.16. Failure to pay such taxes when due shall be grounds for permit revocation or other remedies allowed by County Code... For the privilege of occupancy at any lodging, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code: Supplement 22).
Full Breakdown
Section 17.88.230(F)(10) requires property owners to register all hosted homestays and vacation rentals with the Shasta County Tax Collector and keep transient occupancy taxes current under Chapter 3.16. Chapter 3.16.020(B) sets the rate at ten percent of the rent charged by the operator, collected from the transient at the time rent is paid, with a proportionate share due on each installment if rent is paid in installments; the tax administrator is the county treasurer-tax collector, who may demand direct payment if the operator fails to collect it. Section 3.16.030 exempts only lodging operated for religious, charitable, or educational purposes by a property-tax-exempt operator, a narrow carve-out that does not reach ordinary vacation rentals or hosted homestays. Section 17.88.230(F)(1) separately requires every advertisement for a short-term rental to display the county-assigned affidavit or zoning permit number, approved bedroom count, maximum occupancy, and the transient occupancy tax number, so tax registration and marketing compliance are checked together.
Violations & Fines
Under Section 17.88.230(F)(10), failing to pay transient occupancy taxes when due is grounds for revoking the hosted homestay affidavit or vacation rental permit, in addition to other remedies allowed under the County Code. Operating a short-term rental without required approval is separately enforced under Chapters 1.08, 1.12, and 8.28 and Section 17.94.060 as an infraction; after revocation, a new application cannot be approved for at least twenty-four months.
Frequently Asked Questions
What is the transient occupancy tax rate for a Shasta County short-term rental?
Do I need to register my vacation rental for tax purposes separately from the permit?
What happens if I stop paying the occupancy tax?
Sources & Official References
Other rules in Shasta County
How Shasta County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Shasta County to another location·View the California short-term rentals overview
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