Redding short-term rentals collect a 10% Transient Occupancy Tax under Redding Municipal Code Chapter 4.12 plus a 2% Tourism Marketing Business Improvement District assessment (Resolution 2015-066) for a combined 12% on every stay under 30 days. RMC 18.43.180 requires every host to open a TOT account with the Redding Finance Department before listing. Returns are filed periodically with the Finance Department; Airbnb has a city collection agreement but the host remains liable for accuracy.
Every overnight stay of fewer than 30 days in Redding is subject to two tax components administered by the Redding Finance Department. (1) Transient Occupancy Tax: RMC Chapter 4.12 imposes a 10% TOT on the rent charged by every operator of a hotel, motel, inn, bed-and-breakfast, vacation rental, or Hosted Homestay within the city. The tax is paid by the guest and collected by the operator. (2) Tourism Marketing Assessment: Resolution 2015-066 established the Redding Tourism Marketing Business Improvement District (TMBID), assessing 2% of gross rent on lodging operators with revenue used to market Redding as a destination (visitredding.com). The combined rate is 12% on each taxable stay. Stays of 30 consecutive days or more by the same guest are exempt under both ordinances. RMC 18.43.180 requires every STR applicant to open a TOT account with the Finance Department (777 Cypress Ave, 3rd floor, 530-225-4087) before the Site Development Permit or Hosted Homestay Affidavit can issue. Filings are made on the TOT/TMBID return form (PDF available at cityofredding.gov). Airbnb has a voluntary collection agreement with the City of Redding under which the platform remits TOT directly; VRBO and direct bookings remain the host's full responsibility. Redding does not impose a separate municipal STR application fee beyond the Site Development Permit processing fee (consult the current Master Fee Schedule).
Late payment of TOT under RMC 4.12 carries a 10% penalty plus 0.5% interest per month under the city's standard Finance Department schedule. Willful failure to collect or remit can be charged as a misdemeanor under RMC 4.12 with fines up to $1,000 and/or 6 months county jail. Operating without a TOT account is a separate violation of RMC 18.43.180 and grounds for Site Development Permit denial or revocation. The Finance Director can audit records and assess back taxes for up to three prior years.
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