Short-Term Rental Regulations
in Kern County, CA

All STRs in unincorporated areas must register for a Transient Occupancy Tax (TOT) certificate for each advertised unit. Operators must remit a 6% tax quarterly and maintain all rental records, receipts, and exemptions for at least three years for potential audit.

Yes, a permit is required to operate a short-term rental in Kern County. 1. Create an account on the Kern County TOT Certificate Registration and Tax Portal (Deckard). 2. Submit an application for a TOT Certificate for each dwelling or unit advertised. 3. Once registered, manage the certificate and remit taxes quarterly through the online portal.

1. Create an account on the Kern County TOT Certificate Registration and Tax Portal (Deckard). 2. Submit an application for a TOT Certificate for each dwelling or unit advertised. 3. Once registered, manage the certificate and remit taxes quarterly through the online portal.