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

Short-term rentals in unincorporated Merced County are subject to the County's Transient Occupancy Tax (TOT). The tax is imposed at the rate of 10% of the rent charged by the operator on each guest who occupies a hotel or other transient lodging facility (including a vacation/short-term rental) for 30 consecutive calendar days or less. The operator collects the tax from the guest along with the rent and is responsible for remitting it to the County. Per the County's TOT program, occupancy tax is reported on a quarterly basis and is due and payable on the first day following the end of each quarter (with deadlines around April 30, July 31, October 31, and January 31). Several exemptions apply, including any occupancy exceeding 30 consecutive days, federal or state officers/employees on official business, and occupancies of facilities reserved exclusively for religious, charitable, educational, or welfare purposes. Beyond the tax, hosts incur a planning Administrative Permit application fee for the Section 18.60.270 approval; fee amounts are set by the County fee schedule and are not fixed in the ordinance text. This county TOT applies only to unincorporated areas; incorporated cities levy their own separate transient occupancy taxes.