Merced County
short-term rental taxes.

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

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

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Merced 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 Merced County requires a short-term rental license. Ask the county licensing office.
To confirm
Find out who collects the 10% Merced County occupancy tax
Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.
To confirm
Find out how often you file and when returns are due
The record gives no filing schedule, though a note says returns are due by the 1st day. Confirm the schedule with the tax office.

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

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Merced 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 Merced County lists a 10% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 10%
State tax: Local only
Highest recorded city rate: 10%
Cities tracked: 6

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.

Merced County: Recorded exemptions

Merced County TOT (unincorporated areas, stays ≤30 days; operator includes vacation/part-time rental agencies). Exempt: >30 consecutive days; federal/state officers on official business (exemption certificate); hotels reserved exclusively for religious, charitable, educational, or welfare purposes. County page does not state the rate; filed 10% not confirmed from this page : left unconfirmed.

Merced County: Recorded penalties and interest

Quarterly reporting; due 1st day after quarter end; delinquent Apr 30 / Jul 31 / Oct 31 / Jan 31. Registration within 30 days of commencing business. County TOT ordinance linked on page.

Source for these notes: countyofmerced.com: transient occupancy tax

How county vs. city works here

The recorded county rate is 10%
The occupancy-tax rate for Merced County is 10%. Use your address to find the applicable jurisdiction. Platform collection is not available; check with your booking channel and the tax authority.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Merced 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

Merced County occupancy tax10%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Merced County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Merced County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Merced County include Ballico, Bear Creek, Cressey, Delhi, Dos Palos Y, El Nido, Franklin, Hilmar-Irwin, Le Grand, McSwain, Planada, Santa Nella, and 7 more. An address in one of them is outside city limits, so Merced County rules apply. These are Census-designated places, not separate tax authorities.