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

114 create Sacramento's short-term rental fee and tax obligations. 020 establishes two nonrefundable fees tied directly to the permit process: a short-term rental permit application fee and a short-term rental permit appeal fee, with the city council setting the dollar amounts, along with any penalties, by resolution rather than in the ordinance text itself. 110(B) adds that a late renewal application, one filed less than thirty days before the permit's expiration date, triggers an additional late penalty, also set by council resolution. 28, the lodging tax charged on the rent paid by each guest.

114 permit fees, so a compliant Sacramento short-term rental host is carrying three separate payment obligations to the city: the permit fees, the ongoing business operations tax, and the transient occupancy tax collected from lodgers on every booking. 120(F), which lists delinquency on any fees, penalties, taxes, or other city monies related to the property as a stand-alone reason for denial.