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

Yuba City (Sutter County) does not regulate short-term rentals as a separate land use; instead, STRs are taxed and licensed under the City's general transient occupancy and business-license framework. The City's Transient Occupancy Tax is administered by the Finance Department and applies at 10% of rent to any occupancy of 30 consecutive days or less in any hotel, motel, inn, vacation rental, or accommodation-sharing dwelling (Airbnb, Vrbo, etc.). Hosts must register with the Finance Department for a TOT certificate before accepting bookings and must file periodic returns remitting tax collected from guests. Separately, the Yuba City Municipal Code requires a citywide business license (administered by the Finance Department's Business License Division) for most businesses operating within city limits; the license is structured as a tax, not a regulatory permit, and is calculated based on gross receipts plus an annual administrative fee. The City does not currently impose a tourism improvement district assessment within city limits (the 2% TBID authorized by Yuba County applies only to unincorporated areas). Airbnb and Vrbo have historically collected and remitted California state and certain local lodging taxes under marketplace facilitator agreements, but hosts remain legally responsible for confirming whether the platform is remitting Yuba City TOT and for self-remitting on any direct bookings or other platforms.