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Taxes›California›Merced County›Los Banos

Los Banos
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Los Banos, California. Check the current requirements for your exact address.

What you need to do in Los Banos

Checked against the source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Los Banos allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Los Banos requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 10% Los Banos occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

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What to know.

The published guide for Los Banos lists 10% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
10%
State tax
Local only
License
Not available
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Los Banos: Recorded exemptions

Per the official City of Los Banos Municipal Code, Chapter 13 (Uniform Transient Occupancy Tax Law), via ecode360 (2026-10-12): 10% TOT (§3; as amended by Ord. 886, eff. Exemptions (§4): no tax on (a) any person or occupancy beyond the city's power to tax, or (b) any officer/employee of a foreign government exempt by federal law or international treaty; exemption claims must be made at the time the rent is collected, under penalty of perjury, on a Tax Administrator form. Transient = occupancy of 30 consecutive calendar days or less. Returns: quarterly, due the last day of the month following the close of each calendar quarter; taxes held in trust (§7).

Los Banos: Recorded penalties and interest

Per City of Los Banos Municipal Code, Ch. 13 §8 (ecode360, 2026-10-12): (a) original delinquency : 10% of the tax; (b) continued delinquency : an additional 10% per 30-day period; (c) fraud : 25% of the tax (in addition to a and b); (d) interest at 1/2 of 1% per month (or fraction) on the tax, exclusive of penalties, from the date delinquency first occurred until paid. Penalties and interest merge with and become part of the tax.

Source for these notes: ecode360.com

Platform tax collection guidance for Los Banos

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 10% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

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

FigureValueSourceStatus
Los Banos occupancy tax10%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Los Banos STR tax FAQ

Does Airbnb pay my Los Banos occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Los Banos?

The licensing requirement for Los Banos is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.