Modoc County
short-term rental taxes.

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

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

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Modoc 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 Modoc County requires a short-term rental license. Ask the county licensing office.
To confirm
Find out who collects the 4% Modoc 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 Modoc County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Modoc 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 Modoc County lists a 4% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 4%
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.

Modoc County: Recorded exemptions

TOT 4% on price of lodging in unincorporated Modoc County (outside Alturas city limits); operators must register with Tax Collector. Filed 4% confirmed; no rate change.

Modoc County: Recorded penalties and interest

Quarterly remittance forms; due last day of month following quarter (Jan 31 / Apr 30 / Jul 31 / Oct 31).

Modoc County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: countyofmodoc.gov: tax information

How county vs. city works here

The recorded county rate is 4%
The occupancy-tax rate for Modoc County is 4%. 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 Modoc 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

Modoc County occupancy tax4%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Modoc County

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

Alturas10% city tax

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

Communities outside city limits

Unincorporated communities in Modoc County include Adin, California Pines, Canby, Cedarville, Daphnedale Park, Eagleville, Fort Bidwell, Lake City, Likely, Lookout, New Pine Creek and Newell. An address in one of them is outside city limits, so Modoc County rules apply. These are Census-designated places, not separate tax authorities.