Transient Occupancy Tax

Yolo County imposes a Transient Occupancy Tax (TOT) on qualifying short-term lodging in the unincorporated areas of the County.

A Transient Occupancy Tax is a tax paid by guests who stay for 30 days or less in hotels, motels, vacation rentals and other qualifying lodging. The tax is based on the amount charged for the lodging.

The current Yolo County TOT rate is 8%. The tax is paid by the lodging guest and collected by the lodging operator or qualifying booking agent, which remits the tax to the County.

Yolo County’s TOT applies only within the unincorporated areas of the County. It does not apply within the cities of Davis, Woodland, West Sacramento or Winters, which administer their own transient occupancy taxes. It also does not apply to lodging located on tribal land.

Measure X 2026

Measure X will appear on the November 3, 2026 ballot. If approved, Measure X would increase Yolo County’s Transient Occupancy Tax rate in the unincorporated areas from 8% to 12% and make other updates to the County’s TOT ordinance.

For more information, visit the Measure X Frequently Asked Questions page.

For official election materials, including the ballot question, County Counsel’s impartial analysis, the full text of the measure and filed ballot arguments, visit the Yolo County Elections Measure X page.