Nevada County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 10% of rent and nonrefundable fees
- Applies to stays
- 30 days or less
- Legal authority
- CA Rev. & Tax Code 7280; County Code Title 5, Ch. 4
- Filing
- Quarterly; due last day of month after quarter close
- Airbnb
- Collects/remits 10% directly since May 1, 2017
- Other platforms (VRBO/HomeAway)
- Host registers and remits directly
Summary
Unincorporated Nevada County levies a 10% Transient Occupancy Tax on rentals of 30 days or less, authorized under California Revenue and Taxation Code Section 7280 and Nevada County General Code Title 5, Chapter 4. Airbnb collects and remits the 10% directly; other platforms require host remittance.
Section 5.04.030 Tax Imposed. For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of, ten (10%) percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the hotel 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 transients' ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.
Full Breakdown
The primary financial obligation for short-term rental operators in unincorporated Nevada County is the Transient Occupancy Tax (TOT), commonly called the hotel, motel, campground, or bed tax. The County levies TOT at a rate of 10% for accommodations at lodging and camping facilities in the unincorporated areas of the County, applied to the rent and to nonrefundable fees such as cleaning charges. The tax applies when a lodger stays for 30 days or less. The County's authority to impose the tax derives from California Revenue and Taxation Code Section 7280 and the Nevada County General Code, Title 5, Chapter 4.
Returns and payments are made on a quarterly basis and must be submitted on or before the last day of the month following the close of each quarter; a return must be filed each quarter even if no tax is due. Effective May 1, 2017, Airbnb entered an agreement with the County to collect the 10% TOT from guests at the time of booking and remit it directly to the County on behalf of hosts. Hosts who advertise on other vacation rental sites such as VRBO or HomeAway are still required to register and remit the TOT directly to the County through the online system.
Because there is no STR permit program, there is no separate annual STR permit fee in the unincorporated county; the standard cost of compliance is registration and ongoing quarterly TOT remittance.
Violations & Fines
Late or unfiled TOT returns subject operators to penalties and interest assessed by the Treasurer-Tax Collector, in addition to the unpaid tax. Continued non-remittance can lead to collection action against the operator.
Frequently Asked Questions
How much is the transient occupancy tax in unincorporated Nevada County?
When do I have to file and pay the TOT?
Sources & Official References
Other rules in Nevada County
How Nevada County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Nevada County to another location·View the California short-term rentals overview
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