May 2025
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
The City of Sacramento adopted Ordinance 5.114 to add Chapter 5.114 - “Short-Term Rentals” to the City Code. We invite you to read it carefully, along with the rules and regulations complementing the Ordinance - you can find all applicable regulations here.
For any further questions on STR regulation, please check this official page on Sacramento’s website. You may also contact the Revenue Division, Permits & Taxes Unit at (916) 808.8500 or businesspermits@cityofsacramento.org.
Applicable taxes
Please note misterb&b registered with Sacramento to collect the Transient Occupancy Tax (TOT), Tourism Marketing District assessment (TMD) and Tourism Infrastructure District (TID) on your behalf, for stays not exceeding 30 consecutive days. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
You remain responsible for registering for, collecting and/or remitting any other taxes applicable to your hosting activity. Check this official page about STR Taxation in Sacramento.
STR definition
Under local regulation, an STR is the use of a dwelling unit (single-unit or duplex dwelling) in which temporary accommodation is provided to Guests (no more than 30 consecutive days). It is therefore different from classic B&B inn.
STR Permit
It is mandatory to obtain a permit to operate a STR. For more information about the permit process (including pre-requisite steps and required documentation), check this official FAQ.
- Business Operation Tax Certificate. Before being able to apply for a permit, the Host must obtain a Business Operation Tax Certificate. It can be applied online.
- Permit application. The permit application can be completed online. Additional documentation may be required, e.g. Hosts who don’t own the accommodation must provide signed consent of the STR Property Owner.
- Renewal. Renewal applications must be filed each year, a month before the permit expires.
You must add the permit number to your misterb&b listing(s) (go to the “Local Requirements” page, via “Edit my listing”). In the absence of your registration number, misterb&b may delete your listing.
Hosting conditions
- Use of the Host’s primary residence as an STR. This is no limit for renting rooms (in your presence) of your primary residency, but you cannot rent your full primary residence (in your absence) more than 181 days per year - this is because primary residence is defined as the unit you live in at least 184 days per calendar year.
- Use of secondary residence. You cannot rent out your secondary residence more than 90 days per calendar year. If you do, you must submit, every quarter, the Short-Term Rental Permit Quarterly Registry Form (online).
- STR occupancy limit. You cannot host more than 6 Guests in a STR at any time.
- Guest information. The City strongly advises you to provide Guests with the relevant information upon arrival - including, without limitation, emergency contact and relevant rules and restrictions to respect.
Maintaining compliance
The Hosts must operate STRs in compliance with all relevant City and State laws.
- Applicable laws and regulations. It includes, without limitation, maintenance, habitability, health, safety and noise standards and requirements. Check the Sacramento Building and Construction Code and Sacramento Health and Safety Code. More information with the Rental Housing Program Standards.
- Fire and safety. Every STR accommodation shall have an operable smoke detector, carbon monoxide detector, and fire extinguisher.
- Insurance. You should inform your insurance company of your intent to use the property as a STR and ensure his STR operations are covered by appropriate general liability.
- Record keeping. You are required to keep specific records in a printed format for at least 3 years. The records shall include, for each booking, (i) the dates of arrival and departure, (ii) the number of Guests and (iii) the rent amount paid by the Guest(s) for the booking.
- Record sharing. Where you operate an STR from a property which is not the primary residence, you must provide an updated copy of the register to the City each January, April, July and October (by sending/delivering the register to the address listed on the STR permit).
Third-party rules
- Community rules. You must abide by other contracts or rules binding him, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
- Lease contract. If you are a renter, you must get the written permission from your landlord to use the property as a STR.