Transient lodging is the temporary occupancy of a lodging facility or dwelling by any person other than the resident family by concession, permit, right of access, license, gift, or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Does not include an occasional home exchange of a dwelling used as the property owner’s primary residence but does includes temporary occupancy of a dwelling used pursuant to a time share plan or form of co-ownership if any time share period or other entitlement to occupancy of the dwelling is limited to periods of 30 consecutive days or less.

Per the following sections, the operation of short-term rentals are subject to transient occupancy tax: Agricultural Homestay §28.75.10(B)(1)(i), Bed & Breakfast Inn §28.23.50.50(C)(6)(h), Hosted Rental §28.72.40(B)(5)(g).

For Vacation House Rentals, per §28.75.30(A)(8), “The operation of an unhosted rental is subject to transient occupancy tax (Chapter 11, art. II) and requires a business license (Chapter 14). The transient lodging registration certificate and business license shall be posted in a conspicuous place on the premises prior to operation of the business. The operator or authorized agent shall include the TOT certificate number and business license number on all contracts or rental agreements, and in any advertising or websites.”

Solano County TOT Webpage