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

The defining tax for short-term lodging in the unincorporated county is the Transient Occupancy Tax. The County's official quarterly return computes the tax on Line 5 as "8% Tax (Line 4 multiplied by .08)," so the rate applied to taxable rents is 8 percent. The return is titled "Quarterly Report of Transient Occupancy Tax as Required by Ordinance 4.04," identifying Ordinance Code Chapter 4.04 as the legal authority. Taxable rent is gross rent for occupancy of rooms minus allowable deductions, which include rent for occupancy by permanent residents and documented exemptions; the form directs operators to Chapter 4.04.030 for allowable deductions. If payment is late, the form sets a penalty of 10% of the tax if paid within 30 days of the due date and 20% if paid more than 30 days after, with interest in addition at 1/2% per month or fraction thereof from the delinquent date to the date of payment. The delinquent date is the last day of the month following the close of the reporting period. Separately, a host running the rental as a home occupation pays the County's business-license fee. California has no state-level STR tax, so the 8% County TOT and any County business-license fee are the principal public charges.