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

Section 17.84.330(D)(13) requires every short-term rental owner-applicant to maintain a City business license and pay all transient occupancy taxes owed under Chapter 3.12. That chapter, the Transient Occupancy Tax ordinance, imposes a tax equal to 10% of the rent charged by the operator on every transient occupancy, collected from the guest at the time rent is paid and held in trust for the City (Section 3.12.030). Operators must register with the Tax Administrator within 30 days of starting business and post a Transient Occupancy Registration Certificate on the premises (Section 3.12.060), then file quarterly returns and remit the tax collected by the last day of the month following each calendar quarter (Section 3.12.070).

Late remittance carries escalating penalties: 2.5% of the tax due for the first week delinquent, an additional 7.5% if delinquency runs one to four weeks, another 10% if it continues past four weeks, plus 0.5% monthly interest, and a 25% fraud penalty if the Tax Administrator finds the nonpayment was fraudulent (Section 3.12.080). Because the short-term rental permit itself is conditioned on maintaining the business license and paying the tax, a lapse in either can jeopardize the Zoning Administrator Permit in addition to triggering tax penalties, linking the land-use approval directly to ongoing tax compliance rather than treating them as separate obligations.