Every short-term rental operator in unincorporated Madera County must apply for and obtain an Annual Transient Occupancy Registration Certificate and a business license, pay a non-transferable annual fee, and register within 30 days of starting business. A separate application is required for each rental property.
Registration is the part of Madera County's short-term rental framework that is fully in effect. Under the County's Uniform Transient Occupancy Tax program, anyone offering lodging for 30 days or less in the unincorporated county is an 'operator' who must register with the Treasurer-Tax Collector. The County requires operators to apply for and obtain an Annual Transient Occupancy Registration Certificate, to hold a business license, and to pay a non-transferable annual fee. Registration must be completed within 30 days of commencing business. After the application is reviewed and approved, the Tax Collector mails the business license and TOT certificate together with instructions on how and when to report and remit. Both the business license and the TOT certificate must be kept in a visible location inside the rental unit at all times. If you own and rent more than one property in Madera County, you must submit a separate application for each property, and the certificate is tied to that specific operator and address rather than being transferable. The proposed STVR Ordinance would add a separate land-use permit and renewal process on top of this tax registration, but the tax-side registration described here applies regardless of whether the land-use ordinance is adopted.
Failing to register, operating on an expired certificate, or renting without a business license can lead to assessment of unpaid tax plus penalties and interest and to administrative citations. Each property rented without its own registration is treated separately.
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