Tuolumne County imposes a 12% Transient Occupancy Tax on all short-term rental stays under 30 days in unincorporated areas. The TOT is codified in County Code Chapter 3.32. Airbnb collects automatically; all other platforms require operator remittance.
Chapter 3.32 of the Tuolumne County Ordinance Code establishes the 12% TOT rate (increased from 10% per Measure U, approved November 2020, effective July 1, 2021). The tax applies to hotels, STRs, RV parks, and campgrounds. Airbnb is the only platform that collects on behalf of the county. Operators using VRBO or other platforms must collect the tax from guests and remit quarterly to the Tax Collector's office. TOT revenue generates approximately $1.85 million annually for county services.
Failure to collect and remit TOT is subject to delinquency penalties under Chapter 3.32.
Tuolumne County, CA
Barking dogs in unincorporated Tuolumne County are addressed under Chapter 6.04 (Animal Control) as an animal nuisance. Animal Control investigates complaint...
Tuolumne County, CA
Tuolumne County does not have specific construction hour restrictions in unincorporated areas. Construction activities are generally permitted during reasona...
Tuolumne County, CA
Tuolumne County does not have a standalone noise ordinance for unincorporated areas. General nuisance provisions apply under state law. The county's STR ordi...
Tuolumne County, CA
Driveway regulations in unincorporated Tuolumne County follow county road standards and building code requirements. Properties must maintain adequate access ...
Tuolumne County, CA
Street parking on county roads in unincorporated Tuolumne County follows California Vehicle Code provisions. Vehicles cannot remain on public roads for more ...
Tuolumne County, CA
Tuolumne County does not have specific restrictions on commercial vehicle parking in residential areas beyond general zoning provisions. Home occupation rule...
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