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

The County's principal short-term-rental charge is the Transient Occupancy Tax (TOT) under Code Chapter 3.16. For the privilege of occupancy in any hotel - defined broadly to include inns, bed-and-breakfast houses, lodging and rooming houses, and similar lodging - each transient must pay a tax equal to ten percent of the rent charged by the operator. A transient is generally a guest occupying lodging for 30 days or fewer. The operator collects the tax from the guest to the same extent and at the same time as the rent is collected, and holds it for the County. Returns and payments are made to the Amador County Tax Collector on a quarterly basis: on or before the last day of the month following the close of each calendar quarter, the operator files a return on the County's form and remits the full amount of tax collected at the time the return is filed. Any operator who fails to remit the tax within the required time pays a penalty of ten percent of the tax in addition to the tax, plus interest at one and one-half percent per month (or fraction of a month) on the unpaid amount until paid. The Treasurer-Tax Collector publishes the TOT Registration and Tax Return forms on its Forms page. Beyond the TOT, an operator pursuing a bed-and-breakfast inn or detached room units under zoning Chapter 19.48 will incur County use-permit fees; confirm those planning fees and the current TOT rate and remittance schedule with the County before listing.