Del Norte County
short-term rental taxes.

Tax and permit requirements for Del Norte County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Del Norte County

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Del Norte County allows short-term rentals. Ask the planning or zoning office before you list.
No action
No dedicated short-term rental license
The record says Del Norte County has no STR-specific license. Tax registration below still applies.
To confirm
Find out who collects the 10% Del Norte County occupancy tax
Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.
To do
File quarterly returns
The record does not state the due day; the tax office's calendar has it.

Verify each step with the authority before you file or apply. Source

Get a reminder before each quarterly Del Norte County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Del Norte County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Del Norte County lists a 10% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 10%
State tax: Local only
Highest recorded city rate: 10%
Cities tracked: 1

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Del Norte County: Recorded exemptions

TOT 10% eff 1/1/2019 (voter initiative, 8%→10%) for lodging 30 days or less in unincorporated Del Norte County; 2% on RV park stays. Filed 10% confirmed; no rate change. Tax applies to nightly rate only (not cleaning/linen/late-checkout fees).

Del Norte County: Recorded penalties and interest

Quarterly filing; delinquent after last business day of Apr/Jul/Oct/Jan (postmarks NOT accepted); return required even with zero income. Penalties: 10.5% 1st month, 10.5% 2nd month, 0.5%/mo thereafter. Records retained 3 years.

Del Norte County: Recorded effective date

2019-01-01

Del Norte County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: co.del-norte.ca.us: tax

How county vs. city works here

The recorded county rate is 10%
The occupancy-tax rate for Del Norte County is 10%. Use your address to find the applicable jurisdiction. Platform collection is not available; check with your booking channel and the tax authority.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Del Norte County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus

Del Norte County occupancy tax10%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Del Norte County

Browse local tax and permit requirements or look up your full address.

Crescent City10% city tax

Outside city limits (unincorporated Del Norte County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Del Norte County include Bertsch-Oceanview, Fort Dick, Gasquet, Hiouchi, Klamath and Smith River. An address in one of them is outside city limits, so Del Norte County rules apply. These are Census-designated places, not separate tax authorities.