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

Mendocino County has collected a Transient Occupancy Tax (TOT) since 1965 on room and lodging rentals of under 30 days within the unincorporated areas of the County. The rate is 10 percent of the rent charged, and revenue flows to the County General Fund. The TOT applies to short-term and vacation rentals in unincorporated areas, not just hotels and motels. The zoning code reinforces this: Section 20.748.020 states that 'Licensed Single Unit Rentals and Vacation Home Rentals shall be subject to Chapter 520 (Uniform Transient Occupancy Tax),' the historical chapter for the County's TOT (now codified in Title 5). Operators must register with the Treasurer-Tax Collector, collect the tax from guests at the same time as rent, separately state it, give each guest a receipt, and remit it to the County. Rentals also pay the Business License Tax under Chapter 6.04. A 2018 ballot measure (Measure G) to expand the TOT base was defeated, and later proposals to raise the lodging tax have been debated, so the 10% base rate remained the established rate for unincorporated areas. Always verify the current rate and any business improvement district assessment with the Treasurer-Tax Collector before remitting.