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

The principal tax on transient rentals in unincorporated Imperial County is the Transient Occupancy Tax (TOT). The County's Treasurer–Tax Collector states plainly that the Transient Occupancy Tax rate for Imperial County is currently 8%, and directs operators to Chapter 4.16 of the Code of Ordinances and to a dedicated phone line for questions. TOT applies to the rent charged to "transients" — under the standard county definition, guests who occupy lodging for 30 consecutive days or less. The operator collects the 8% tax from the guest at the time rent is paid and remits it to the County; the tax is on top of the room rate. Chapter 4.16 was established in part by Ordinance 1447, adopted March 31, 2009. Because Imperial County has not adopted a separate short-term-rental ordinance, there is no county STR permit fee, annual renewal fee, or inspection fee tied specifically to vacation rentals in unincorporated areas. However, if a property requires a discretionary land-use approval to operate as lodging — for example, a Conditional Use Permit for a guest ranch in the A-3 zone — standard Planning & Development Services application fees would apply to that permit. Operators should verify the current TOT remittance schedule and any applicable land-use fees directly with the Treasurer–Tax Collector and Planning & Development Services.