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

Lodging taxes are the most concrete short-term rental obligation in unincorporated Madera County. The Transient Occupancy Tax (TOT) is levied at 9% on the rent paid for accommodations, and the Tourism Business Improvement District (TBID) assessment adds 2.5%, so the total guest levy collected by a Madera County short-term rental is 11.5%. The tax applies to transient stays of 30 days or less at lodging facilities in the unincorporated areas of the County. Operators are responsible for collecting the tax from guests on the County's behalf and remitting it to the Treasurer-Tax Collector. A single tax return covering both the TOT and the TBID assessment must be filed quarterly. The County frames these obligations under California Revenue and Taxation Code section 7280 (which authorizes counties to impose a TOT) and Madera County Code of Ordinances Title 3, Chapter 3.20, the Uniform Transient Occupancy Tax. In addition to the per-stay taxes, operators pay a non-transferable annual registration fee and business-license cost. If the proposed STVR Ordinance is adopted, expect an additional STVR permit application/renewal fee on top of these lodging taxes; that permit fee had not been published while the ordinance was still in draft.