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

Some Restrictions

Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate: 10% of rent charged
Definition: Hotel includes mobile home, house trailer
Reporting: Monthly report/remittance within 15 days
Late penalty: 10% then additional 10% after 30 days
Fraud penalty: 25% plus 0.5%/month interest
Tax administrator: City tax collector

Summary

Every Petaluma short-term vacation rental must collect and remit the City's Transient Occupancy Tax under Municipal Code Chapter 4.24: a 10 percent tax on rent charged to any guest staying 30 consecutive days or less, on top of the Short-Term Vacation Rental Permit's own tax-compliance condition.

For the privilege of occupancy in any hotel or private campground, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator as of November 5, 1990. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel or campground at the time the rent is paid. ... If the ... full amount of tax collected the previous month is not remitted to the tax administrator within fifteen days of the end of the previous month, all or a portion of tax not remitted shall be delinquent and subject to penalties and interest.

View official code

Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2931 NCS, passed July 6, 2026).

Full Breakdown

020 sweeps in short-term vacation rentals because "hotel" is defined to include any structure occupied by transients for dwelling, lodging, or sleeping purposes, including a mobile home or house trailer at a fixed location. 110(C)(4) separately makes satisfying this tax a condition of every Short-Term Vacation Rental Permit. 070. 110(I)(3)(a). 110 on the unpaid tax until it is paid in full.

Violations & Fines

Failing to remit tax collected by the 15th of the following month triggers escalating penalties under PMC §§4.24.080-100: a 10 percent late penalty, an additional 10 percent once delinquent more than 30 days, and 25 percent for fraud, plus 0.5 percent monthly interest under §4.24.110. Unpaid occupancy tax is also separate grounds for the City to deny renewal of the host's Short-Term Vacation Rental Permit under IZO §7.110(I)(3)(a).

Frequently Asked Questions

How much is Petaluma's transient occupancy tax on short-term rentals?

Ten percent of the rent charged, under PMC §4.24.030. The guest owes the tax as a debt to the city that is only satisfied by paying it to the host at the time rent is paid; if rent is paid in installments, a proportionate share of the tax is due with each installment.

When does a short-term rental host have to remit the tax collected?

Within fifteen days of the end of each month, per PMC §4.24.070. The host reports total rents and tax collected for the prior month and remits the full amount to the tax administrator, who may set a different reporting schedule for a specific host if needed to ensure collection.

What happens if a host doesn't pay the transient occupancy tax on time?

Penalties stack under PMC §§4.24.080-100: a 10 percent penalty applies immediately, another 10 percent if still unpaid 30 days later, and 25 percent if nonpayment is found fraudulent, plus 0.5 percent interest per month on the unpaid tax until it is paid in full.

Sources & Official References

[1]Petaluma Municipal Code

Other rules in Petaluma

Landscaping Rules: Water RestrictionsSome Restrictions Short-Term Rental PermitsSignificant Restrictions Extended Home ShareSignificant Restrictions Occupancy LimitsSome Restrictions Night CapsSome Restrictions Host Presence RuleSome Restrictions Short-Term Rental Parking RulesSome Restrictions Repeat Violator StrikesSignificant Restrictions Fence Regulations: Material RestrictionsSignificant Restrictions Animal Ordinances: Veterinary Clinic ZoningSome Restrictions Fire Regulations: Smoke DetectorsSome Restrictions Landscaping Rules: Rainwater HarvestingFew Restrictions Landscaping Rules: Tree TrimmingSome Restrictions

All Petaluma rules

How Petaluma compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Petaluma to another location·View the California short-term rentals overview

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