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

Two cost layers apply to short-term rentals in unincorporated Sierra County. First, the Transient Occupancy Tax under Sierra County Code Chapter 5.20 applies to transients occupying lodging for 30 days or less. There is a documented discrepancy in the rate: the County Code (Chapter 5.20) text describes a tax of ten percent (10%) of rent, while the County's official Transient Occupancy Tax webpage states the tax is levied at 12.5% of total rent for lodging and camping accommodations. Operators should confirm the current rate directly with the Sierra County Treasurer-Tax Collector. An STR applicant must obtain a TOT certificate from the Treasurer-Tax Collector and remit the tax. Second, the County's adopted STR permit fee schedule (per the official program materials) breaks an initial standard permit into Planning ($200), Building Inspection ($65), Environmental Health ($45.50), and Public Works ($35), totaling about $345.50; renewals total roughly $183. Optional services include an alternate parking plan review (about $50) and additional inspection or complaint investigation billed at $65 per hour. Administrative violation penalties are $1,500 (first), $3,000 (second), and $5,000 (third). Because Sierra County collects its own TOT separately from any platform charges, operators are responsible for confirming whether booking platforms collect and remit on their behalf.