Nevada County, CA Short-Term Rentals: Permit Requirements (2026)

Unincorporated Nevada County does not require a planning-level STR permit for renting an allowed dwelling on a short-term basis. The structure must already be permitted for residential use through the Building Department. Operators must register with the County Treasurer-Tax Collector to collect and remit the 10% Transient Occupancy Tax authorized under California Revenue & Taxation Code 7280 and Nevada County Code Title 3, Chapter 6, and must file an annual BOE-571-STR Business Property Statement with the Assessor by April 1 each year (10% penalty after May 7). ADUs and Junior ADUs permitted after April 25, 2019 carry a recorded deed restriction prohibiting short-term rentals - those units may only be rented for 30+ days. Inside the Town of Truckee, Truckee Municipal Code Chapter 5.02 requires a Transient Occupancy Registration Certificate, applies a 1,255-permit cap (already reached), imposes a 365-day waiting period after a sale before a new owner may register, and prohibits STR use of ADUs or multi-family units. Cities of Grass Valley and Nevada City regulate STRs separately under their municipal codes.