Nevada County, CA Short-Term Rentals: Registration Rules (2026)

Because unincorporated Nevada County does not have an STR licensing program, registration is handled entirely through the Transient Occupancy Tax system rather than a Planning permit. Per the County Treasurer-Tax Collector, if your property is located in the unincorporated area of the County and is rented out to transients for less than one month, you must register for and obtain a Transient Occupancy Tax Certificate. Registration is completed through the County's online lodging registration system. Once the registration is processed, the operator receives the certificate by email; the certificate number is the account number associated with the lodging business and should be displayed and referenced on all remittances and correspondence submitted to the County. Registration applies even if you only rent for a few days per year, and a return must be filed each quarter even when no tax is due. The County uses third-party monitoring (Deckard/Rentalscape) to identify listings and ensure registration and tax collection. Hosts renting through platforms other than Airbnb, such as VRBO and HomeAway, must register and remit TOT directly to the County, because those platforms do not collect the tax on the host's behalf. Note that the County does not impose separate restrictions on renting rooms within a primary residence or on renting a whole primary residence short term.