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

The County's principal short-term-rental charge is the Transient Occupancy Tax under Code Title 3, Chapter 3.12. The rate is 12% of the rent charged to a transient guest in a hotel, motel, inn, bed-and-breakfast, short-term vacation rental, or similar lodging occupied for 30 days or less in the unincorporated areas. The 12% rate was approved by voters as Measure G in 2018, which doubled the prior 6% rate (itself set in 1974); the increase passed with roughly two-thirds support. The operator collects the tax from the guest at the time rent is paid and holds it in trust for the County. Returns and payments are made to the County finance/tax officer on a quarterly cycle, due by the last day of the month following the close of the reporting period. Amounts not paid when due become delinquent and are assessed a penalty of 10% of the tax, with interest accruing on the unpaid balance (commonly one-half of one percent per month) until paid, as set out in Chapter 3.12's penalty provisions. The County markets the registration and payment process through its online STR portal operated by Deckard Technologies. The voter measure earmarked TOT revenue toward fire districts, the Sheriff, road maintenance, and the Visitors Bureau. Operators inside the four Lake Tulloch regulated subdivisions may also face a land-use permit cost under Chapter 20.20; confirm the current permit fee with County Planning, as a countywide permitting ordinance was still in draft in 2025.