Mariposa County
short-term rental taxes.

Tax and permit requirements for Mariposa County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Mariposa County

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Mariposa County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Mariposa County requires a short-term rental license. Ask the county licensing office.
To do
Airbnb, Vrbo and Booking.com collect the 12% Mariposa County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
To do
File quarterly returns for direct bookings
The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.
Filing portal

Verify each step with the authority before you file or apply. Source

Get a reminder before each quarterly Mariposa County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Mariposa County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Mariposa County lists a 12% occupancy tax. City and district taxes are shown separately. Check your address for published guidance.

At a glance.

County tax: 12%
State tax: Local only
Highest recorded city rate: Not available

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Mariposa County: Recorded exemptions

TOT 12% of room rate for stays <30 days (all rentals must be approved prior to renting). Filed 12% confirmed; no rate change. TBID 1.5% since 1/1/2021. Online TOT filing/payment via county portal (mptsweb).

Mariposa County: Recorded penalties and interest

TOT/TBID returns reported and due monthly.

Mariposa County: Recorded filing portal

Open the filing portal (common1.mptsweb.com: mariposa)

Mariposa County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: mariposacounty.gov: treasurer tax collector

How county vs. city works here

The recorded county rate is 12%
The occupancy-tax rate for Mariposa County is 12%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
Check the rules for your local area
Check city and special district requirements with each authority for your address.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Mariposa County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus

Mariposa County occupancy tax12%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Mariposa County has no published local guides listed here. Look up your exact address

Communities outside city limits

Unincorporated communities in Mariposa County include Bear Valley, Bootjack, Buck Meadows, Catheys Valley, Coulterville, Crane Creek, El Portal, Fish Camp, Greeley Hill, Hornitos, Lake Don Pedro, Mariposa, and 5 more. An address in one of them is outside city limits, so Mariposa County rules apply. These are Census-designated places, not separate tax authorities.