Redding, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 10 percent of rent charged
- Return deadline
- Filed within 20 days of month end
- Late penalty
- 10% penalty, plus 10% more after 30 days
- Fraud penalty
- Additional 25% penalty, 1.5% monthly interest
- Criminal penalty
- Misdemeanor, up to $500 fine or 6 months jail
Summary
Redding short-term rental guests pay a 10% transient occupancy tax under Chapter 4.12, and operators must also hold a City business license and print their TOT and business license numbers on every advertisement, with tax delinquency penalties reaching 45% plus 1.5% monthly interest.
For the privilege of occupancy in any hotel, campground, or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel, campground, or recreational vehicle park, at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient ceasing to occupy space in a room or rooms or portion thereof in any hotel, or space in any campground or recreational vehicle park.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 48).
Full Breakdown
Every short-term rental guest in Redding pays the city's transient occupancy tax. 020 sets the rate: "each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator," due at the time rent is paid and owed by the transient until it is remitted to the operator or the city. 12 as required. 060 within twenty days of month's end, remitting the full tax collected, and the E(15) reporting duty additionally requires disclosing the number of short-term-rental tenant stays each period.
070 layers a ten percent penalty for a late remittance, another ten percent if it stays unpaid thirty days past that, a twenty-five percent fraud penalty on top where fraud is found, and one and one half percent monthly interest on the unpaid tax until it is paid.
Violations & Fines
Failing to register, remit collected tax, or file the required return is a misdemeanor under Section 4.12.150, punishable by up to a $500 fine, up to six months in jail, or both, on top of the escalating 10%/10%/25% delinquency penalties and 1.5% monthly interest under Section 4.12.070; operating without the business license and TOT number required by Section 18.43.180(E)(15) also exposes the short-term rental permit itself to denial or suspension.
Frequently Asked Questions
How much occupancy tax does a Redding short-term rental guest pay?
What happens if a Redding host is late paying transient occupancy tax?
Does a Redding short-term rental need a business license separate from the TOT?
Sources & Official References
Other rules in Redding
How Redding compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Redding to another location·View the California short-term rentals overview
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