Owners must register through Planning Department site plan review and receive a transient occupancy registration certificate from the Tax Collector under Mariposa County Code 17.108.180 and Chapter 3.36. An annual self-certification of code compliance is due by April 30 each year.
Registration in unincorporated Mariposa County runs through two offices. First, under Section 17.108.180(N), the applicant applies to the Planning Department for site plan review and approval, which routes the application to Building, Health, County Fire and CalFire. After all agencies approve, subsection O provides that the Mariposa County Tax Collector issues the transient occupancy registration certificate under Chapter 3.36 of Title 3. The County's TOT packet notes that a new application with full fees and inspections is required when ownership changes or bedroom count changes, though a name change alone is used when a TOT-certified property transfers into a trust or between parents and children under California Revenue & Tax Code Section 63.1. Subsection Q adds an ongoing requirement: 'On a yearly basis, by the 30th day of April,' the owner or manager must provide the Planning Department a County-approved form confirming smoke alarms and CO detectors work, fire extinguishers are charged, improvements were properly permitted, and the facility remains compliant with the residential transient occupancy safety checklist. This self-reporting applies to all residential transient occupancy facilities regardless of when approved.
Failing to register or to file the annual April 30 self-certification is a violation of County Code. The County's materials indicate non-compliance with County Code requirements may result in the TOT Certificate being rescinded.
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