Lodging operators in Twain Harte — hotels, motels, cabin rentals, and short-term rentals under 30 days — must collect and remit Tuolumne County's 12% transient occupancy tax to the Tax Collector.
Tuolumne County Code Title 3 imposes a 12% transient occupancy tax (TOT) on rent paid for any lodging stay of 30 days or fewer. The rule covers Dodge Ridge area cabins, Twain Harte Lake rentals, motels along Highway 108, and Airbnb/Vrbo listings. Operators register with the Tuolumne County Tax Collector, collect TOT from guests, and file quarterly returns. Stays of 31 consecutive days or more are exempt. Hosting platforms like Airbnb collect and remit the tax automatically under voluntary collection agreements with the county, but the operator stays responsible for verifying the platform paid.
Failing to register, under-collecting, or pocketing TOT triggers back taxes, 10% penalty, interest, and possible STR permit revocation.
Twain Harte, CA
Twain Harte short-term rentals (under 30 nights) operate under Tuolumne County's Vacation Home Rental ordinance, requiring a county-issued VHR permit, septic...
Twain Harte, CA
Tuolumne County levies a 12% Transient Occupancy Tax on all short-term lodging in Twain Harte, including vacation cabins, B&Bs, and platform-listed homes. Op...
See how Twain Harte's transient occupancy tax rules stack up against other locations.
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