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

Nevada County General Code Sec. 5.04.030, adopted under California Revenue and Taxation Code Sections 7280-7283.51, imposes a tax of ten percent of the rent charged by the operator on each transient (any person occupying for 30 consecutive calendar days or less). Operators must collect the tax with the rent, state it separately, and give each transient a receipt (Sec. 5.04.050). Returns and full remittance are due on or before the last day of the month following the close of each calendar quarter (Sec. 5.04.070); all collected taxes are held in trust for the County. Exemptions cover only federal or California officers or employees on official business and treaty-exempt foreign government officials (Sec. 5.04.040). Operators must keep records for five years (Sec. 5.04.110). Separately, the Assessor requires STR owners to file form BOE-571-STR by April 1 each year reporting furniture, appliances, and equipment used in the rental; the personal property is taxed at roughly 1% of assessed value on an unsecured bill due August 31, with a 10% filing penalty after May 7.