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

The Transient Occupancy Tax is set by Tulare County Code section 1-05-1360: for the privilege of occupancy in any hotel or short-term residential rental, each transient must pay a tax of ten percent (10%) of the rent charged by the operator. A 'transient' is anyone occupying for a period of 30 consecutive calendar days or less (section 1-05-1355). The tax expressly applies to a 'short-term residential rental,' defined as a private home, vacation cabin, or similar facility rented by a person regularly engaged in the business of renting such facilities. Operators must separately state the tax on the guest receipt and hold collected tax in trust for the County. Under section 1-05-1385, operators file a return and remit the full tax to the Tax Collector on or before the last day of the calendar month following the close of each calendar quarter (the Tax Collector may set shorter reporting periods). Late remittance triggers a 10% delinquency penalty (section 1-05-1395), an added 10% second-delinquency penalty (1-05-1400), a 25% penalty for fraud (1-05-1405), and interest of one-half of one percent (0.5%) per month (1-05-1410). Registration itself is free. Because the proposed STR ordinance was rejected, there is no STR application or annual permit fee in the unincorporated county. Stays over 30 consecutive days are not taxed, and a few narrow exemptions apply (e.g., certain government and 501(c)(3) cases, and rent under $2.00/day).