Unincorporated Tulare County imposes no annual cap on short-term rental nights. With the STR ordinance rejected 3-2 on July 9, 2024, there is no limit on how many nights or days per year a property may be rented. The only day-count threshold in the code is a 15-day TOT registration trigger.
There is no annual night cap, day cap, or rental-frequency limit for short-term rentals in the Tulare County Ordinance Code. The countywide STR ordinance considered in 2024 was rejected by the Board of Supervisors on a 3-2 vote on July 9, 2024, so no maximum number of rented nights or days applies in the unincorporated county; a property may be rented year-round as far as STR-specific rules are concerned. The only day-count figures that appear in the relevant code are in the Transient Occupancy Tax Law and are not caps. First, a 'transient' is someone occupying for 30 consecutive calendar days or less (Tulare County Code section 1-05-1355); stays longer than 30 consecutive days fall outside the tax. Second, the code's definition of 'occasionally and incidentally' is a period of fewer than 15 days total during the calendar year, which functions as a low-volume threshold in the tax framework rather than as a ceiling on rentals. Neither figure limits how often a host may rent. Operators in high-demand areas like Three Rivers near Sequoia National Park can therefore operate without an annual-night limit, subject only to the 10% TOT and to general zoning and nuisance rules.
There is no night-cap violation because no cap exists. Operators remain responsible for collecting and remitting TOT on all qualifying stays; failure to do so leads to penalties, interest, and a recorded tax lien.
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