Tuolumne County, CA Short-Term Rentals: Taxes & Fees (2026)

The principal tax on short-term rentals in unincorporated Tuolumne County is the Transient Occupancy Tax (TOT) under Ordinance Code Chapter 3.32. The TOT rate is 12% of the rent charged. The rate was increased from 10% to 12% by Measure Q, approved by voters at the March 3, 2020 election and operative July 1, 2020; Measure Q also extended the tax to privately operated campgrounds and recreational vehicle parks in the unincorporated area. The tax is collected by the operator from each transient (a guest staying 30 days or less) and remitted to the Tuolumne County Treasurer-Tax Collector, with returns filed quarterly. On the regulatory side, operators must pay the Tuolumne County Fire Department Fire and Life Safety Inspection fee required under Ordinance Code Chapter 8.70. The inspection fee has been reported in local coverage at approximately $103 per inspection, set under the County's fee schedule (Ordinance Code Chapter 3.40), and the inspection must be renewed every two years; some third-party operator guides list a higher application figure, so operators should confirm the current amount with the Fire Prevention Division. Operators are responsible for verifying whether a booking platform such as Airbnb or Vrbo collects and remits the 12% TOT on their behalf; if the platform does not, the operator must collect and remit it directly. The City of Sonora levies its own, separate transient occupancy tax inside city limits.