|The Kern County Treasurer and Tax Collector has partnered with Deckard Technologies for the purpose of registering and collecting vacation rental taxes from short term vacation rental owners and operators.
This tax is authorized under State Revenue and Taxation Code Section 7280 and Kern County Ordinance 4.16 and is an additional source of non-property tax revenue to local government. This tax is levied in Kern County at a rate of 6% for accommodations in the unincorporated areas of Kern County.
Short term vacation rentals differ from the hotels and motels in that the short term vacation rental is typically a house, cabin or other dwelling located in a residential area, rather than a building with multiple rooms for occupancy.
Short term vacation rentals typically advertise their availability through services such as Airbnb, HomeAway, VRBO, Flipkey, and other websites.
All short term vacation rentals located in the unincorporated areas of Kern County must register an application for a certificate of TOT for each dwelling, unit, or bedroom that is individually advertised.