Every unincorporated Calaveras County lodging rented for 30 nights or fewer must register with the County and obtain a Transient Occupancy Registration Certificate under Code Chapter 3.12 before collecting tax. Registration and TOT remittance run through the County's online STR portal operated by Deckard Technologies for the Tax Collector.
Registration in unincorporated Calaveras County is anchored in the Transient Occupancy Tax framework, Code Title 3, Chapter 3.12. Anyone operating a hotel, inn, bed-and-breakfast, short-term vacation rental, or similar lodging occupied for 30 days or less must register the property and collect the 12% TOT from guests. Under the chapter's registration provisions, the operator obtains a Transient Occupancy Registration Certificate from the County finance/tax officer; the certificate identifies the business and authorizes the operator to collect the tax on the County's behalf. Practically, the County has moved this process online: the Tax Collector directs operators to register and pay through the County's short-term rental portal hosted by Deckard Technologies (portal.deckard.com/ca-calaveras-str-portal). The Board of Supervisors, when discussing a broader countywide vacation-rental ordinance, expressed a preference for a registration-based system administered by the Tax Collector rather than a slow discretionary permit process, in order to avoid overwhelming County staff. As of 2025 more than 700 short-term rentals were registered for TOT. A property located in one of the four regulated Lake Tulloch subdivisions has an additional land-use layer under Chapter 20.20. Because the countywide STVR ordinance was still in draft form during 2025, the exact registration form, fees, and renewal cycle outside Lake Tulloch should be confirmed with the County before listing.
Failing to register and obtain a Transient Occupancy Registration Certificate, or collecting rent without remitting the 12% TOT, makes the operator liable for the unpaid tax plus a 10% delinquency penalty and interest under Chapter 3.12. The County can pursue collection against the operator personally. Misrepresenting rental activity to avoid registration can compound penalties.
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