Madera County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 9% of rent charged
- Applies to
- unincorporated county only
- Remitted
- quarterly to tax administrator
- Long-term exemption
- stays over 30 days
- Enforcing office
- county tax collector
Summary
Short-term rental hosts in unincorporated Madera County owe a 9% transient occupancy tax on rent charged to guests staying 30 days or less, collected at time of payment and remitted quarterly to the county tax administrator.
For the privilege of occupancy in any lodging, each transient is subject to and shall pay a transient occupancy tax in the amount of nine percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the tax administrator which is extinguished only by payment to the operator or the tax administrator. The transient shall pay the tax to the operator of the lodging at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the lodging. If for any reason the tax due is not paid to the operator of the lodging, the tax administrator may require that such tax shall be paid directly to the tax administrator.
(Ord. No. 295G, § 1, 1-3-23; Ord. No. 295F, § 2, 12-7-21; Ord. No. 295E, § 1, 12-8-15).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 52).
Full Breakdown
Madera County's Uniform Transient Occupancy Tax Ordinance (Ch. 3.20) taxes occupancy in 'any lodging' within the unincorporated county at 9% of rent charged, and Section 3.20.020 explicitly defines 'short-term rentals (STR)', including Airbnb- and VRBO-listed properties, as lodging subject to the tax. Operators collect the tax from guests at payment and hold it in trust for the county until remitted. Long-term occupants staying more than 30 consecutive days are exempt under Section 3.20.040. This tax applies only in unincorporated Madera County; the cities of Madera and Chowchilla administer their own municipal TOT ordinances separately.
Violations & Fines
Late TOT remittance draws a 10% penalty, a further 10% after 30 days, up to 25% for fraud, plus 1.5% monthly interest under Section 3.20.080; filing a false return with intent to evade the tax is a misdemeanor under Section 3.20.150.
Frequently Asked Questions
Does the 9% tax apply to Airbnb and VRBO rentals in Madera County?
Who actually collects and pays the tax to the county?
Sources & Official References
Other rules in Madera County
How Madera County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Madera County to another location·View the California short-term rentals overview
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