1-05-1355(g)“means a private home, vacation cabin or similar facility or portion thereof which is rented by a person who is regularly engaged in the business of renting such facilities, even if the person does so in conjunction with his or her own use thereof.” source
1-05-1355(i)“means 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 thirty (30) consecutive calendar days or less.” source
1-05-1360“For the privilege of occupancy in any hotel or short-term residential rental, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.” source
Citation: Tulare County Ordinance Code Part 1 Chapter 5 Article Transient Occupancy Tax, sections 1-05-1345 to 1-05-1475, in particular 1-05-1355 and 1-05-1360 (amended by Ord. No. 3368, effective 10-9-08; Ord. No. 3406, effective 5-27-10; Ord. No. 3523, effective 3-1-18)
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.