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

Short-term rentals in unincorporated Tehama County are subject to the County's Transient Occupancy Tax (TOT), often called a 'hotel tax.' The Treasurer-Tax Collector states that 'TOT is levied at 8% in the unincorporated Tehama County for the privilege of occupying a room(s) or other living spaces in a hotel, inn, motel, vacation home, house, or other lodging for a period of 30 days or less.' California Revenue and Taxation Code section 7280 authorizes counties to impose this tax in their unincorporated areas; Tehama County's TOT is codified in its Code of Ordinances (Chapter 4.12, Transient Occupancy Tax). The tax is imposed on the guest but collected by the operator and remitted to the County. Operators file quarterly TOT returns online through the County platform. Tehama County has a Voluntary Collection Agreement with Vrbo, which collects and remits TOT on bookings through its site; Airbnb has not entered a VCA, so Airbnb hosts must collect TOT from guests and remit it to the County themselves. In addition to TOT, operators must hold the County's Short-Term Rental Permit (required since June 20, 2024). The County's online materials confirm the 8% rate and the quarterly filing requirement but do not publish a fixed STR permit fee amount; operators should confirm any permit or processing fees with the Treasurer-Tax Collector or Planning Department before listing.