Lake County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax owed on qualifying STRs
- 9% of rent, same as hotels
- Exempt STRs
- Owner's home rented only occasionally
- Burden of proving exemption
- On the operator, per Sec. 18-11(b)(3)
- Registration required
- Within 30 days of starting the rental
- Misdemeanor penalty
- Up to $500 fine or 6 months jail
Summary
Lake County's transient occupancy tax reaches short-term vacation rentals because its code defines "hotel" broadly to include any structure rented to transients, exempting only a private home rented occasionally and incidentally by its owner. Hosts must register and collect the same 9 percent tax as hotels.
Hotel does not mean any of the following: ... any private dwelling house or other individually-owned single-family dwelling unit rented only occasionally and incidentally to the normal occupancy by the owner or his family. ... The burden of establishing that the housing or facility is not a hotel as defined herein shall be upon the operator thereof, who shall file with the Tax Collector such information as the Tax Collector may require to establish and maintain such status.
Full Breakdown
Sec. 18-11(b)(1) defines "hotel" for tax purposes as any structure or portion of a structure occupied or intended for occupancy by transients for dwelling, lodging or sleeping purposes, expressly listing tourist homes, motels, studios, lodging houses, apartment houses, and a mobilehome or house trailer at a fixed location among covered structures, meaning a short-term vacation rental in the unincorporated county falls within the definition. Sec. " Any operator claiming that exclusion carries the burden of proving it and must file information with the Tax Collector to establish and maintain that status (Sec.
18-11(b)(3)). A short-term rental that does not qualify for the occasional-and-incidental exclusion is a "hotel" under the article and its guests owe the same nine percent transient occupancy tax imposed by Sec. 1, collected by the host as operator. Sec. 1 requires the host to register with the Tax Collector within 30 days of commencing the rental business and post a Transient Occupancy Registration Certificate on the property. Hosts must separately state the tax from the rent charged and give each guest a receipt (Sec.
1(a)), and must file a quarterly return and remit the tax collected by the last day of the month following each calendar quarter (Sec. 1).
Violations & Fines
A short-term rental operator who fails to register, fails to collect and remit the tax, or files a false or fraudulent return is guilty of a misdemeanor under Sec. 18-23.1-23.2, punishable by a fine of up to $500, up to six months in County jail, or both. Late remittance also draws the 10 percent, 10 percent, and 25 percent penalty layers plus interest set out in Sec. 18-17.
Frequently Asked Questions
Does Lake County's hotel tax apply to a vacation rental home?
Who has to prove a rental is exempt from the occupancy tax?
Does a short-term rental host need to register with the county?
Sources & Official References
Other rules in Lake County
How Lake County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Lake County to another location·View the California short-term rentals overview
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