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

Sec. 6 requires the owner of a vacation rental or homeshare to acquire and maintain a valid city business license, timely pay annual business taxes evidenced by a business tax certificate, and obtain and maintain a valid city transient occupancy tax registration certificate while timely paying all required transient occupancy taxes. Sec. 16-665(H) makes proof of that business-tax, licensing, and transient occupancy tax compliance a prerequisite the applicant must satisfy before the city will issue a short-term rental permit at all, alongside paying all applicable city fees.

Separately, Sec. 16-665(D) and (G) require permit application fees set by the planning division fee schedule and authorize an annual permit fee to cover the city's administrative costs, while Sec. 16-670 directs the community development department to assess short-term rental permit fees as set by city council, with fees and deposits adjustable each year to reflect the actual costs of administering and enforcing the short-term rental article. The coastal-zone version of the ordinance, Sec. 17-53(C)(2), ties an owner's TOT payment history directly to permit eligibility: an existing short-term rental owner who consistently paid transient occupancy taxes under Sec.

starting on or before January 1, 2019 qualifies for a permit even if issuing it would exceed the neighborhood's vacation-rental permit cap, provided the owner applies within 60 days of the section's effective date.