Nevada County
short-term rental taxes.

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

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

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Nevada 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 Nevada County requires a short-term rental license. Ask the county licensing office.
To do
Who collects the 10% Nevada County occupancy tax depends on the booking channel
Airbnb: collects it for you; Vrbo: you collect and remit; Booking.com: you collect and remit; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.
To do
File quarterly returns
Due by the last day of the following month (per the source). File even when you owe nothing for the period (per the source).

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

Get a reminder before each quarterly Nevada County return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Nevada County affects your rental.

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Nevada 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 Nevada 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: 12%
Cities tracked: 3

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.

Nevada County: Recorded exemptions

TOT 10% of rent + nonrefundable fees (e.g. cleaning) in unincorporated Nevada County (Gen. Code Title 5 Ch. 4; RTC §7280); stays of 30 days or less. Filed 10% confirmed; no rate change. Airbnb collects/remits 10% TOT to County since 5/1/2017; VRBO/HomeAway hosts remit directly.

Nevada County: Recorded penalties and interest

Quarterly returns required even if no tax due; due last day of month following quarter (4/30, 7/31, 10/31, 1/31); online via Transient Occupancy Registration System.

Nevada County: Recorded remittance instructions

Airbnb collects and remits county TOT. For Vrbo and all other platforms, hosts self-remit county TOT through the county online registration system. Quarterly returns and payments are due by the last day of the following month.

Nevada County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: nevadacountyca.gov: transient occupancy tax tot

How county vs. city works here

The recorded county rate is 10%
The occupancy-tax rate for Nevada 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 Nevada 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

Nevada 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 Nevada County

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

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

Communities outside city limits

Unincorporated communities in Nevada County include Alta Sierra, Floriston, Graniteville, Kingvale, Lake Wildwood, Lake of the Pines, North San Juan, Penn Valley, Rough and Ready, Soda Springs and Washington. An address in one of them is outside city limits, so Nevada County rules apply. These are Census-designated places, not separate tax authorities.