Nevada County, CA Short-Term Rentals: Repeat Violator Strikes (2026)
Key Facts
- Strike system
- None - no STR permit to revoke
- Late penalty
- 10%, plus second 10% after 30 days
- Fraud penalty
- Additional 25% of tax due
- Interest
- 1.5% per month on unpaid balance
- Tax lien
- 10-year lien on all operator real property in county
- Criminal exposure
- Misdemeanor - fine and/or County jail
Summary
Nevada County has no three-strikes STR permit system, but TOT enforcement escalates sharply: 10% penalty for late remittance, a second 10% after 30 days, a 25% fraud penalty, 1.5% monthly interest, recorded tax liens against all of the operator's real property, and misdemeanor prosecution.
Section 5.04.080 Penalties and Interest. A. ORIGINAL DELINQUENCY. Any operator who fails to collect and remit any tax imposed by this ordinance within the time required shall pay a penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax. B. CONTINUED DELINQUENCY. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax and the ten (10%) percent penalty first imposed. C. FRAUD. If the Tax Administrator determines that the nonpayment of any remittance due under this ordinance is due to fraud, a penalty of twenty-five (25%) percent of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraphs (a) and (b) of this section. D. INTEREST. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this ordinance shall pay interest at the rate of one and one-half percent (1.5%) per month on the unpaid balance of the tax, including penalties, from the date on which the remittance first became delinquent until paid. E. PENALTIES MERGED WITH TAX. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid.
Full Breakdown
Because unincorporated Nevada County regulates short-term rentals through its Uniform Transient Occupancy Tax ordinance rather than an STR permit scheme, there is no strike-based permit revocation system. Enforcement instead escalates under Nevada County General Code Title 5, Chapter 4: Sec. 5% per month interest, with all penalties merged into the tax owed. If an operator fails to report, the Tax Administrator may estimate and assess the tax (Sec. 090), and may record a Certificate of Delinquency of Transient Occupancy Tax Lien against all the operator's real property in the county, with judgment-lien priority for ten years, enforceable by sheriff's warrant or seizure and public auction of property (Sec.
140, as amended by Ord. 2204 (2006) and Ord. 2526 (2023)). Any violation of the ordinance, including false or fraudulent returns, is a misdemeanor (Sec. 150). The county uses a compliance monitoring service (Host Compliance/Deckard) to identify unregistered listings. Operators may appeal assessments to the Board of Supervisors within 15 days (Sec. 100).
Violations & Fines
Late TOT: 10% penalty, plus a second 10% after 30 days, plus 25% for fraud, plus 1.5% monthly interest (Sec. 5.04.080). Delinquent amounts can become a 10-year lien on all county real property owned by the operator, enforceable by sheriff's warrant or property seizure and auction (Sec. 5.04.140). All violations are misdemeanors punishable by fine, County jail, or both (Sec. 5.04.150).
Frequently Asked Questions
What happens if I run an unregistered Airbnb in Nevada County?
Does Nevada County revoke STR permits for repeat violations?
Sources & Official References
Other rules in Nevada County
California rules heatmap·Compare Nevada County to another location·View the California short-term rentals overview
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