Napa County
short-term rental taxes.

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

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

From the linked source

To do
Meet the local rental conditions
STRs prohibited in residential/ag zones (permitted lodging only).
To confirm
Check whether you need a license or permit
The record does not say whether Napa County requires a short-term rental license. Ask the county licensing office.
To do
Collect and remit the 13% Napa County 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.
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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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Napa County. STRs prohibited in residential/ag zones (permitted lodging only).

Check the recorded local source

What to know.

The record for Napa County lists a 13% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 13%
State tax: Local only
Highest recorded city rate: 13%
Cities tracked: 5

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

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

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What the recorded taxes cover

Recorded assessment: 2%

2% Napa Valley TID This charge has no separate STR applicability recorded and is shown outside the estimate.

Check the recorded local source

Tax details

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

Napa County: Recorded exemptions

TOT 13% on lodging in unincorporated Napa County for stays of 30 days or less (RTC §7280). Filed 13% confirmed; no rate change. Operators register annually and post Certificate of Authority. Separate 2% tourism assessment collected with TOT.

Napa County: Recorded penalties and interest

TOT submitted quarterly to Treasurer-Tax Collector: due 4/30, 7/31, 10/31, 1/31.

Napa County: Recorded remittance instructions

County Tax Administrator

Source for these notes: napacounty.gov: transient occupancy tax

How county vs. city works here

The recorded county rate is 13%
The occupancy-tax rate for Napa County is 13%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
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 Napa 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

Napa County occupancy tax13%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Napa County

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

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

Communities outside city limits

Unincorporated communities in Napa County include Angwin, Deer Park, Moskowite Corner, Oakville, Rutherford and Silverado Resort. An address in one of them is outside city limits, so Napa County rules apply. These are Census-designated places, not separate tax authorities.