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

Section 5.22.060 requires every short-term rental permit application to be accompanied by a nonrefundable fee established by resolution of the city council, and states that fee is in addition to the city's business license tax, transient occupancy tax, and any other license, permit fee, or penalty fee imposed by local, state, or federal law. Section 5.22.050(B) adds that untimely renewal applications, meaning those filed later than thirty calendar days before the permit's expiration, are subject to a late penalty in an amount also set by council resolution.

Separately, Chapter 5.24, the Transient Occupancy Tax ordinance, imposes the underlying tax: § 5.24.030 requires every transient occupying a hotel, a term that under § 5.24.020 reaches motels, tourist homes, and similar lodging, to pay a tax of ten percent of the rent charged by the operator. The transient pays this tax to the operator at the time rent is paid, and it becomes a debt owed to the city until paid; if the rent is paid in installments, the tax is paid proportionally with each installment, and any unpaid tax becomes due once the transient stops occupying the space.

If the transient fails to pay the operator, the city's tax administrator, defined as the city finance manager or designee, may require the tax be paid directly to the city. Short-term rental facilitators handling bookings may also be required to collect and remit this tax, and the city may audit those records under § 5.22.170.