To register a short-term rental in unincorporated Sierra County an applicant must obtain an administrative use permit under Code Section 15.10.060, provide a valid Transient Occupancy Tax certificate from the County Treasurer-Tax Collector, and be current on property taxes. Permits are non-transferable, carry a two-year hold after a sale, and require ownership of the property to qualify.
Registration in unincorporated Sierra County is the administrative use permit process under Sierra County Code Section 15.10.060. Applications are filed with the Planning Department and reviewed by multiple county departments. A core registration requirement is that the applicant provide a valid Transient Occupancy Tax certificate or letter issued by the County Treasurer-Tax Collector, and the applicant must be current on all property taxes before a permit is issued. Ownership matters: the property must have been owned by the record owner/applicant as of January 1, 2023, and property that transfers ownership after the ordinance's effective date does not qualify for a permit for two years following the transfer - the County describes this as a requirement to have owned the home for roughly two years before applying. Permits are non-transferable and carry a two-year hold once a property is sold, so a buyer cannot simply inherit the seller's STR permit. Permits last up to three years and expire on December 31 of the third year; continuing to operate requires filing a new application with a new fee. The County also requires a designated local contact person reachable 24 hours a day who can reach the property within 30 minutes. Failure to remain current on Transient Occupancy Tax or property taxes can lead to suspension or revocation of the permit.
Operating without completing registration (i.e., without an administrative use permit) is unlawful and subject to the County's escalating administrative penalties of $1,500, $3,000, and $5,000. Permits may be suspended or revoked for delinquent property taxes or Transient Occupancy Tax, and the County has noted that cheating on TOT can result in a reapplication ban.
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