Tax Obligations
Short-term rental hosts in Sacramento are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments
Platform Tax Collection
Major platforms like Airbnb and VRBO automatically collect and remit applicable taxes on behalf of hosts in Sacramento. However, hosts should verify that all required taxes are being collected and maintain their own records.
Permit Fees
In addition to ongoing tax obligations, hosts must pay $230 initial application; $160 annual renewal; $54 annual Business Operations Tax for their STR license, renewed annual.