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

Mariposa County's TOT applies countywide because all of it is unincorporated. The County's TOT information packet states the County imposes 'a tax in the amount of twelve percent (12%) of the rent charged by the operator,' and 'in addition, there is a one and a half percent (1.5%) assessment for the Tourism Business Industry District' (the TBID, effective January 1, 2021). The County's TOT/TBID page confirms the 12% TOT and the 1.5% TBID and states 'all TOT and TBID are due monthly per the Tax Collector.' The tax applies to transient stays of less than 30 days; longer stays are not transient. The operator (property owner or manager) collects the tax from guests and remits it to the Treasurer/Tax Collector monthly, filing a return 'whether you have rentals or not.' Operators must hold a transient occupancy registration certificate before renting. The legal authority is Chapter 3.36 of Title 3 of the Mariposa County Code. Specific application, inspection and re-inspection fee amounts are set administratively by the County and are not fixed in the code text reviewed; confirm current fee schedules with the Planning Department and Tax Collector.