22-37“any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less” source
22-38“For the privilege of occupancy in any hotel, each transient is subject to and shall pay tax in the amount of ten percent of the rent charged by the operator.” source
Citation: Kings County Code Chapter 22 Article III Transient Occupancy Tax, secs. 22-37 and 22-38 (Ord. No. 273 sec. 3, 12-22-64; Ord. No. 366 sec. 2, 6-1-76; Ord. No. 476 sec. 1, 6-27-89; Ord. No. 522 sec. 2, 6-15-93). No short-term rental ordinance found.
The checker resolves any California address to its jurisdiction and returns these rules with their verification level. Where a county or city publishes a licensed-rental registry or parcel map (Riverside County, San Diego, Palm Springs, and a growing list), it also runs parcel spacing, permit cap, and registry checks.
Verified from the municipal code (level 1), checked on 2026-09-13 by the CanIBnB research desk. Research is AI assisted and human reviewed; the method, the level system, and the re-check schedule are on the How we verify page. If anything here is wrong, report it and it goes in the public corrections log.