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

Three separate financial obligations apply to TRUs in unincorporated Ventura County. First, the Transient Occupancy Tax (TOT): the County imposes TOT at eight percent (8%) of the rent charged on transient stays. A 'transient' is any person who occupies a room for 30 consecutive calendar days or less, so virtually all short-term rentals are taxable. The Treasurer-Tax Collector administers TOT, and all rental and lease operators in the unincorporated areas must register with that office before operating. Second, a Business Tax Certificate: any person or entity providing transient accommodations (including STRs) in the unincorporated County must maintain a valid Business Tax Certificate. Section 8109-4.6 requires applicants to show proof of business tax and TOT compliance before a TRU permit is issued. Third, Planning Division fees: per the RMA, the TRU application fee is $1,525, and applicants must post a code compliance review deposit, which the RMA lists as $500 for short-term rentals or $100 for homeshares. The County may bill against this deposit for monitoring costs, and the permittee must replenish it within seven calendar days of a written request (Section 8109-4.6.10.2). Fee amounts are set by the Board-adopted Planning Division Fee Schedule and may change.