Short-Term Rentals Require Fire and Life Safety Inspection
EFFECTIVE JANUARY 19, 2024, it is unlawful to maintain, operate or use a short-term rental in the unincorporated areas of Tuolumne County without a Fire and Life Safety Inspection. You will not be deemed in violation as long as you contact Tuolumne County Fire Prevention Division to schedule your inspection (s) by April 15, 2024. Please contact the Tuolumne County Fire Prevention Division at 209-533-5502 to schedule your Fire and Life Safety Inspection today.
REMINDER: VRBO and other booking sites do not collect tax on behalf of Tuolumne County. It is the Operator's responsibility to collect tax from the visitor and remit the tax to the County. The only booking site that collects tax on behalf of Tuolumne County is Airbnb. Rent revenues earned through Airbnb directly are not taxable again on the Operator's quarterly TOT tax return. Revenues from all other sources must be reported on the Operator's quarterly TOT tax return.
If you have any questions please contact our office at (209) 533-5544
TAX: For the privilege of occupancy in any hotel or short-term-rental within the unincorporated area of Tuolumne County, each transient is subject to and shall pay a tax in the amount of 12% of the rent charged by the operator. This tax applies to any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes, but is not limited to: