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

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.