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

Municipal Code Section 4.25.060 makes the short-term rental permit fee "nonrefundable" and layers it on top of every other charge the city imposes: the business license tax, the transient occupancy tax collected under Chapter 4.24 at 10 percent of room rent, and any other license, permit, or penalty fee owed under local, state, or federal law. The fee amount itself is not printed in the ordinance; it is set and amended by council resolution rather than fixed in the code. Renewal applications must reach the finance director at least 30 calendar days before the current permit expires under Section 4.25.050(B); an untimely renewal application draws a late penalty, also set by council resolution.

Because the code ties permit standing directly to tax compliance, Section 4.25.100(F) lists being delinquent on any payment to the city of fees, penalties, or taxes related to the short-term rental property, including transient occupancy taxes, as an independent ground for the finance director to deny an application, and Section 4.25.090 lets the finance director suspend or revoke an existing permit for any violation of the chapter, including nonpayment.