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

Registration in unincorporated Tuolumne County has two tracks. The tax track requires every short-term rental operator to obtain a Transient Occupancy Tax (TOT) certificate from the Tuolumne County Treasurer-Tax Collector under Ordinance Code Chapter 3.32 (Transient Occupancy Tax). The operator submits a TOT registration application, receives a certificate and account, and then files quarterly TOT returns; the County began mailing quarterly returns on March 1, 2024. The TOT certificate identifies the registered operator and must be updated if the ownership, agent, or property information changes. The safety track requires registration for, and passage of, a Tuolumne County Fire Department Fire and Life Safety Inspection under Chapter 8.70, scheduled through the Fire Prevention Division at (209) 533-5502 or fireprevention@co.tuolumne.ca.us. Operators are given a window (reported as 45 days after receiving their quarterly TOT return) to contact the Fire Prevention Division and schedule the inspection. The inspection certificate is valid for two years and must be renewed. The County requires each STR to post, near the front door, the name and 24-hour phone contact of a local contact person, along with an emergency evacuation plan, the TOT number, and fire-extinguisher locations. The County does not impose a separate annual business license or a discretionary planning registration for most STRs beyond these TOT and fire-inspection registrations.