Lake County
short-term rental taxes.

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

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

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Lake County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Lake County requires a short-term rental license. Ask the county licensing office.
To confirm
Find out who collects the 9% Lake 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 Lake County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Lake 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 Lake County lists a 9% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 9%
State tax: Local only
Highest recorded city rate: 10%
Cities tracked: 2

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.

Lake County: Recorded exemptions

TOT 9% of rental rate for transient occupancy in unincorporated Lake County (hotels, motels, B&Bs, other establishments). Filed 9% confirmed; no rate change. Additional 2.5% Lake County Tourism Improvement District assessment on joint TOT-TID return. Ordinance: County Code Ch.18 Art.II.

Lake County: Recorded penalties and interest

TOT paid quarterly to Tax Collector.

Lake County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: watershed.lakecountyca.gov: tax collector

How county vs. city works here

The recorded county rate is 9%
The occupancy-tax rate for Lake County is 9%. 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 Lake 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

Lake County occupancy tax9%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Lake County

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

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

Communities outside city limits

Unincorporated communities in Lake County include Clearlake Oaks, Clearlake Riviera, Cobb, Hidden Valley Lake, Kelseyville, Lower Lake, Lucerne, Middletown, Nice, North Lakeport, Soda Bay, Spring Valley, and 1 more. An address in one of them is outside city limits, so Lake County rules apply. These are Census-designated places, not separate tax authorities.