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

Some Restrictions

Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

TOT rate: 11% of rent (§ 3-28.020)
BIA assessment: 3% of rent (§ 6-56.300(A))
Registration timing: Required before new STR permit application
Filing frequency: Quarterly, due end of following month
Late penalty: 10% then 10% more; 25% for fraud
Admin fee: Up to 2% retained for BIA collection

Summary

Every Santa Rosa short-term rental owner must register for the Transient Occupancy Tax before submitting a new Short-Term Rental Permit application, then collect and remit an 11 percent TOT plus a 3 percent Tourism Business Improvement Area assessment on every booking, under Section 20-48.050 of the zoning code.

A. Transient Occupancy Tax. Short-Term Rental Owners shall impose, report, and remit Transient Occupancy Tax pursuant to City Code Chapter 3-28, Transient Occupancy Tax. Notwithstanding Section 3-28.050, Registration, Short-Term Rental Owners must register for TOT prior to submittal of a new Short-Term Rental Permit application. Any Short-Term Rental Owner who fails to accurately impose, report, and remit Transient Occupancy Tax shall be subject to the enforcement and remedies provided by Santa Rosa City Code Chapter 3-28 and Section 20-48.080 of this chapter. B. Santa Rosa Tourism Business Improvement Area Assessment. Short-Term Rental Owners shall report and remit Business Improvement Area Assessment pursuant to City Code Chapter 6-56, Article IV, Santa Rosa Tourism Business Improvement Area. Any Short-Term Rental Owner who fails to accurately report and remit Business Improvement Area Assessments shall be subject to the enforcement and remedies provided by Santa Rosa City Code Chapter 6-56 Article IV and Section 20-48.080 of this chapter.

View official code

Full Breakdown

050: STR owners must register with the Tax Collector for TOT before the City will accept a new Short-Term Rental Permit application. 060). 310(A)). Combined, an STR guest's bill carries 14 percent in local lodging charges before any cleaning or service fees. 080. 070 and are subject to Tax Collector inspection at any reasonable time.

Violations & Fines

Owners who fail to accurately impose, report, or remit TOT or the BIA assessment face the enforcement and remedies in Chapter 3-28 and Chapter 6-56, plus Section 20-48.080 of the Short-Term Rental chapter. Section 3-28.110 adds a 10 percent penalty for an original delinquency, another 10 percent if it remains unpaid 30 days later, up to 25 percent for fraud, and interest at half a percent per month; Section 6-56.330 imposes the same 10/10/25 percent penalty structure on BIA assessments plus 1.5 percent monthly interest.

Frequently Asked Questions

Do I have to register for TOT before I apply for a Santa Rosa STR permit?

Yes. Section 20-48.050(A) overrides the normal 30-day registration window in Section 3-28.050 and requires every Short-Term Rental Owner to register with the Tax Collector for Transient Occupancy Tax before the City will accept a new Short-Term Rental Permit application, so registration has to happen first, not after the permit is issued.

How much is the Transient Occupancy Tax on a Santa Rosa short-term rental?

Section 3-28.020 sets the TOT at 11 percent of the rent charged to any guest staying 30 consecutive days or less. The operator collects the 11 percent from the guest when rent is paid and reports and remits it to the Tax Collector quarterly under Section 3-28.060.

What is the Tourism Business Improvement Area assessment?

It is a separate 3 percent charge on rent set by Section 6-56.300(A) of Chapter 6-56, Article IV, that STR owners must report and remit alongside TOT. The Tax Collector may retain up to 2 percent of what is collected as an administrative fee under Section 6-56.310(A).

What happens if an STR owner misses a TOT or BIA payment?

A 10 percent penalty applies immediately, another 10 percent if the balance is still unpaid 30 days later, and up to 25 percent if the Tax Collector finds fraud, plus monthly interest, under Sections 3-28.110 and 6-56.330. Unresolved tax violations can also trigger permit enforcement under Section 20-48.080.

Sources & Official References

Other rules in Santa Rosa

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