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

(f) Performance Standards. 7. Transient Occupancy Tax. The vacation rental owner or authorized agent shall maintain a transient occupancy tax certificate and remain current on all required reports and payments. Owner or authorized agent shall include the certificate number on all contracts or rental agreements, and in any advertising or websites. — Sonoma County levies a Transient Occupancy Tax at a rate of 12% for accommodations at lodging and camping facilities in the unincorporated areas of the County (Rev. & Tax. Code § 7280). The amount of tax is 12% of Gross Rents (less any exemption[s]) in a reporting period. Anyone who plans to operate a lodging facility (Hotel, Motel, Bed & Breakfast, Campground, Second Home, etc.) in the unincorporated area of Sonoma County is required to register with the Tax Collector's Office. Returns must be filed quarterly and payments postmarked no later than the last day of the month following the end of the calendar quarter: Q1 due April 30, Q2 due July 31, Q3 due October 31, Q4 due January 31. Qualifying lodging operators with annual rent over $350,000 also pay a Business Improvement Area (BIA) assessment equal to 2% of the rent charged by the operator.