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TRANSIENT OCCUPANCY TAX 

You may be obligated to acquire a Ventura County business license and pay a Transient Occupancy Tax (TOT) to the County of Ventura if you rent out a residential property for periods of 30 days or less in the areas of Ventura County that are outside any city limits. Often described as short-term vacation rentals, and often listed on websites like Airbnb.com (among several others), these rentals are subject to Ventura County's Uniform Transient Occupancy Tax Ordinance (Division 11, Chapters 1-3, Sections 11111-113212). The ordinance does not apply to owners who continuously reside on the property while renting out rooms. For further information, contact the Treasurer-Tax Collector at 654-3775.

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