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

Short-term rental hosts in unincorporated Merced County face two separate registration tracks. First, on the land-use side, the rental must have an approved Administrative Permit (Chapter 18.114) under Section 18.60.270 of the Zoning Code before it can lawfully operate. Second, on the tax side, any operator of a hotel, motel, bed-and-breakfast, vacation rental, or similar transient-lodging facility in the unincorporated county is an 'operator' for Transient Occupancy Tax purposes and must register with the County. According to the County's Transient Occupancy Tax program, an operator must submit a completed registration form 'within 30 days' of commencing business, after which the County issues a Transient Occupancy Registration Certificate that 'must be posted in a conspicuous place on the premises.' The certificate authorizes the operator to collect TOT from guests and remit it to the County. These registration requirements are administered by the County (Planning for the permit, and the County tax administrator for TOT), not by any city. Hosts inside the city limits of Merced, Atwater, Los Banos, Livingston, Gustine, or Dos Palos register with their respective city instead; the county framework described here governs only unincorporated territory.