Tuolumne County Registration Rules Rules (2026) — What You Need to Know

Tuolumne County collects a 12% Transient Occupancy Tax on all short-term rentals of 30 days or less. This is sometimes called a "bed tax" or "hotel tax" and applies equally to vacation cabins, guest rooms, glamping setups, and traditional hotels.

To operate legally, you must obtain a TOT certificate from the Tuolumne County Tax Collector's office. This registers you as an operator and provides your filing credentials. TOT returns are filed quarterly, and the tax is calculated on the total rent charged to the guest (not including cleaning fees in most cases).

Airbnb has a voluntary collection agreement with Tuolumne County, meaning if you exclusively list on Airbnb, the platform collects and remits the 12% TOT on your behalf. However, if you list on VRBO, Booking.com, or accept direct bookings, you are responsible for collecting the tax from guests and remitting it to the county each quarter.

Separately, since January 19, 2024, all STR operators must also pass a Fire and Life Safety inspection under Chapter 8.70. The inspection costs $103 and is required every two years. Operating without both a TOT certificate and a valid inspection is a code violation.