Short-Term Rental Regulations
in Lewiston, CA

Short-term rentals are defined as occupancy for 30 days or less. Operators must register with the County Tax Collector, collect a 5% Transient Occupancy Tax (TOT) from guests, and submit quarterly tax returns even if no rent was collected.

Yes, a permit is required to operate a short-term rental in Lewiston. 1. Complete the Transient Occupancy Tax Registration Application within 30 days of commencing business. 2. Submit the application to the Trinity County Treasurer-Tax Collector to receive a Transient Occupancy Registration Certificate. 3. File quarterly tax returns and remit the 5% tax to the Tax Collector's office.

1. Complete the Transient Occupancy Tax Registration Application within 30 days of commencing business. 2. Submit the application to the Trinity County Treasurer-Tax Collector to receive a Transient Occupancy Registration Certificate. 3. File quarterly tax returns and remit the 5% tax to the Tax Collector's office.