Short-term rental tax profile

Sacramento, California

12% + STMD (zone-specific) + STID

Researched 2026-08-23

Parts of this profile are unconfirmed. Treat it as a starting point and verify with the authority before charging a guest.

Is it allowed here

Short-term rentals allowed with permit. Primary residence and secondary residence rules apply with day-limits.

What counts as a short-term rental here

Stays of 30 nights or fewer

Long stays

Stays longer than 30 nights are not taxed under STR rules

Short-term rental means stays of 30 consecutive days or fewer. For secondary residence, up to 90 days per calendar year; beyond that minimum stay of 31 days required.

Source High

What the guest is charged

TaxRateApplies toCounts as short-termConfidence
Transient Occupancy TaxCity of Sacramento 12% rent charged; cleaning fee not specified, assume exempt unless indicated 30 days or fewer High Source
STMD assessmentSacramento Tourism Marketing District (STMD) Confirm with the authority gross room rental revenue 30 days or fewer Low Secondary source
STID assessmentCity of Sacramento Confirm with the authority likely gross room rental revenue 30 days or fewer Low Unverified

Who actually remits it

Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.

PlatformMerchant of recordCollectsYou chargeYou remit
Airbnb Platform Partially 12% (TOT) + STMD (zone-specific) + STID (confirm rate) STID, STMD (if not remitted)
Vrbo Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID
Booking.com Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID
Expedia Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID
Google Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID
Whimstay Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID
Direct Partner None 12% + STMD (zone-specific) + STID (confirm rate) TOT, STMD, STID

On a real booking

$100 a night, 3 nights, $0 cleaning

Guest books a 3-night stay at $100/night in Zone 1. Owner adds 12% TOT, 3.45% STMD (Zone 1), and STID (assume 0% for example). Taxes: TOT $36, STMD $10.35. Total due from guest $346.35. Owner remits taxes accordingly.

What you have to hold

  • City Short-Term Rental Permit

    Any short-term rental in city (30 days or fewer)

    Issued by
    City of Sacramento
    Cost
    New permit $260; Renewal $250; Late renewal penalty $50
    Renewal
    Annual
    Lead time
    Apply prior to operation
    Apply

  • Business Operations Tax (hotel)

    Any short-term rental in city

    Issued by
    City of Sacramento
    Cost
    Business Operations Tax account annual minimum $50 (hotel rate)
    Renewal
    Annual
    Lead time
    Apply prior to operation
    Apply

What you file, and when

ObligationFrequencyDueFile with no bookings?If you are lateTo
Monthly filing and payment of TOT and assessments monthly TOT and assessments due monthly by the end of calendar month following reporting period Not confirmed Not specified, confirm on portal or City Revenue Division City of Sacramento

Still to confirm

These are the figures we could not confirm from a primary source. Confirm them before you charge a guest.

  • What is the exact STID assessment rate and is e-filing mandatory threshold?

    Needed to accurately calculate effective rate and understand e-filing requirements.

    Ask: City of Sacramento Revenue Division

What this page cannot see

Your HOA, condo board or neighborhood covenant

This page covers public law: what the state, county and city require. It cannot see the private rules attached to your specific property. An HOA, a condo association, a co-op board or a recorded neighborhood covenant can cap nights, require its own registration and fees, demand approval of every guest, or prohibit short-term renting outright, no matter what Sacramento, California allows. Those documents are not published anywhere public, so read your CC&Rs, bylaws and any lease before you take a booking. They routinely override everything above.

Sub-city districts you may sit inside

Tax can also attach below the city line. Tourism improvement and business improvement districts, resort area districts, convention and stadium districts, transit districts and community development districts are all drawn on a map, and whether you owe them depends on which side of a street you are on. They are usually a small percentage or a flat nightly amount, they are charged to the guest like any other lodging tax, and they are the layer most often missed because nobody expects a district smaller than a city to levy one.

If your address sits inside one, your county or city finance office can confirm it. Ask specifically whether any special district assessment applies to transient lodging at your parcel.

Primary sources

Take the PDF with you

Everything above as a designed profile you can file, print, or hand to a bookkeeper. Reading it here stays free; the document goes to an inbox.

  • Two to three pagesRates, channels, licenses, filing dates
  • Every figure sourcedLinked to the government page we read
  • DatedStamped with the research date, so you know how fresh it is

Sending it to a partner or a bookkeeper instead? Use their address. We send the Sacramento, California profile once, from Corzly, and we do not add anyone to a mailing list.

Useful to a co-host, a bookkeeper, or anyone buying in Sacramento, California.
The layer underneath this one Short-term rental taxes across California What every California property owes before county, city and district rules stack on top.

Corzly does not file this for you

You register, you collect, you remit, you hold the licenses. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.

We manage short-term rentals remotely, 300+ properties across 50+ cities and 7 countries, so where the property sits makes no difference to whether we can take it on.

Talk to us about your portfolio

How to use this page. Corzly does not provide tax, legal or accounting advice, and we are not licensed tax professionals. This profile is automated research compiled from published government sources. Each figure carries a link to the source we read, so you can verify it yourself rather than take our word for it.

Tax rates, license requirements and filing rules change, and any source can be superseded without notice. Anything we could not confirm is marked Low confidence or listed under "Still to confirm" rather than guessed at. Before charging a guest, registering, or filing a return, confirm every figure directly with the taxing authority.

Registering, collecting, filing and remitting remain your responsibility. If the amounts matter to your business, and they do, take this research to a licensed tax professional or the authority itself before acting on it.

If you would rather hand the whole thing off, a service like Avalara MyLodgeTax can register, file and remit on your behalf.