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

County Code Section 150-020 provides that 'Each transient occupying a hotel/motel shall pay a surcharge in the amount of 10% of the rent charged by the operator.' This 10% rate matches the California State Controller's reported Sutter County transient occupancy tax rate (10.00%, effective April 1, 2022). The surcharge applies to the 'rent' - all consideration charged for occupancy - for any stay of 30 consecutive days or less; once an occupancy reaches 31 days the guest is no longer a 'transient' and the surcharge does not apply (Section 150-010). The operator collects the surcharge as the guest pays rent and holds it in trust for the county. Under Section 150-070, each operator must file a return on county forms on or before the last day of the month following the close of each calendar quarter (or a shorter period the county sets) and remit the full surcharge collected with that return. Section 150-030 exempts certain occupants, including foreign-government officers exempt by federal law or treaty, persons placed by the Red Cross during an emergency or disaster, and federal, state, or local government employees traveling on official business, but only on a perjury-penalty claim made when rent is collected.