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Taxes›California›Nevada County›Nevada City

Nevada City
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Nevada City, California. Check the current requirements for your exact address.

Rental conditions are recorded in Nevada City
Only HOSTED STRs allowed (MC 17.72.080, up to 2 units in owner-occupied dwellings). new hosted STR permit applications accepted only Jan 2-31 each year (eff 4/24/2025).
Find published guidance for your Nevada City address
Check published permit and tax guidance for Nevada City.

What you need to do in Nevada City

Checked against the source
  1. To do
    Meet the local rental conditions

    Only HOSTED STRs allowed (MC 17.72.080, up to 2 units in owner-occupied dwellings). new hosted STR permit applications accepted only Jan 2-31 each year (eff 4/24/2025).

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Nevada City requires a short-term rental license. Ask the city or county licensing office.

    Where to apply

  3. To do
    Who collects the 10% Nevada City occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To do
    File quarterly returns

    The record does not state the due day; the tax office's calendar has it.

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

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What to know.

Only HOSTED STRs allowed (MC 17.72.080, up to 2 units in owner-occupied dwellings). new hosted STR permit applications accepted only Jan 2-31 each year (eff 4/24/2025). The published guide for Nevada City lists 10% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
10%
State tax
Local only
License
Not available
Local filing
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Nevada City: Recorded exemptions

Exemptions (§3.24.040): no tax on (1) any person/occupancy beyond the city's power to tax; (2) any federal or state officer/employee on official business; (3) any officer/employee of a foreign government exempt by federal law or international treaty; (4) any occupant of a hospital, medical clinic, convalescent home, or home for aged people. Exemption claims must be made at the time rent is collected, under penalty of perjury, on a Tax Collector form. TOT payment and reporting is quarterly, due within 30 days following the end of each quarter (§3.24.070).

Nevada City: Recorded effective date

1992-01-01

Nevada City: Recorded remittance instructions

TOT + activity reports due within 30 days of quarter end

Nevada City: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: nevadacityca.gov: hosted short term rentals

Platform tax collection guidance for Nevada City

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNonePlatform collects
VrboNoneCheck
Booking.comNoneCheck
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 10% local tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    File quarterly returns. The record does not state the due day; the tax office's calendar has it.

Sources & confidence

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

FigureValueSourceStatus
Nevada City occupancy tax10%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Nevada City STR tax FAQ

Does Airbnb pay my Nevada City occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Nevada City?

The licensing requirement for Nevada City is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File quarterly returns. The record does not state the due day; the tax office's calendar has it.