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

The core financial obligation for short-term rentals in unincorporated Yuba County is the Transient Occupancy Tax. The county states that all hotels, motels, bed and breakfasts, inns, accommodation-sharing locations such as Airbnb and Homeshare, cabins, and the like in the unincorporated area must collect TOT in the amount of 10% from occupants, established under county Code Chapter 5.30. The tax applies to short stays; guests who maintain occupancy for 30 consecutive days or more, and those qualifying for a government exemption, are exempt. Operators remit TOT on a quarterly basis using the county's quarterly return forms (Q1 January-March, Q2 April-June, Q3 July-September, Q4 October-December). The county references a 2% tourism improvement (Tourism Business Improvement District) fee, but its official TOT page states this fee is currently not in effect and should not be collected. There is no separate STR application or annual permit fee, since the county has no STR-specific ordinance. Hosts should collect the 10% TOT on the rent charged and file each quarter even if there were no rentals for a period.