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

Napa County levies a Transient Occupancy Tax under Title 3 (Revenue and Finance), Chapter 3.32, on the privilege of occupying a room or rooms or other living space in a hotel, motel, inn, tourist home or house, or other lodging for a period of 30 days or less. The TOT rate for the unincorporated county is 13%, applied to the total rent paid by the transient. A separate Tourism Business Improvement District assessment of 2% is collected concurrently with the TOT and remitted on the same return. Returns are due quarterly: April 30 for January-March, July 31 for April-June, October 31 for July-September, and January 31 for October-December. Lodging operators must register the facility annually with the County, submit TOT payments to the Auditor-Controller's office, and post the 'Certificate of Authority' to collect Transient Occupancy Tax in a conspicuous place on the premises at all times. The TOT applies in addition to whatever business or property taxes the operator otherwise owes, and is in addition to any city TOT collected inside an incorporated city (the City of Napa, St. Helena, Calistoga, Yountville, and American Canyon administer their own room tax). Although Section 18.104.410 prohibits transient commercial occupancies of dwelling units in the unincorporated county, the prohibition does not relieve a violator of TOT liability: Section 18.104.410(B) explicitly provides that any person who allows the use of prohibited transient commercial occupancies is also liable for the TOT that would have been owed under Chapter 3.32 had the occupancy been legal, plus the penalty and interest provisions of Section 3.32.080.