Sierra County
short-term rental taxes.

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

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

From the linked source

No action
Short-term rentals are allowed in Sierra County
The record lists no ban. Zoning and HOA rules for your address still apply.
To do
Get the Sierra County short-term rental license or registration
Lodging operators in unincorporated Sierra County must register with the Tax Collector within 30 days of commencing business and display a Transient Occupancy Tax Certificate.
To confirm
Find out who collects the 12.5% Sierra County occupancy tax
Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.
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

Get a reminder before each quarterly Sierra County return is due

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What to know.

The record for Sierra County lists a 12.5% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 12.5%
State tax: Local only
Highest recorded city rate: Not available
Cities tracked: 1

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.

Sierra County: Recorded exemptions

TOT 12.5% of total rent for lodging/camping facilities rented 30 days or less in Sierra County (voter-approved; Code Ch.5.20). Filed 12.5% confirmed; no rate change. Operators register within 30 days; TOT certificate required for STR permitting (STR Ordinance 1117, 10/18/2022). County uses Deckard/Rentalscape STR identification.

Sierra County: Recorded penalties and interest

Quarterly returns (mail/in-person only; emailed returns not accepted); return required even with zero rent. Delinquent Oct 31 / Jan 31 / Apr 30 / Jul 31.

Sierra County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: sierracounty.ca.gov: transient occupancy tax tot

How county vs. city works here

The recorded county rate is 12.5%
The occupancy-tax rate for Sierra County is 12.5%. 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 Sierra 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

Sierra County occupancy tax12.5%

Source

Source linked

California local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Sierra County

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

LoyaltonRate not available

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

Communities outside city limits

Unincorporated communities in Sierra County include Alleghany, Calpine, Downieville, Goodyears Bar, Pike, Sattley, Sierra Brooks, Sierra City, Sierraville and Verdi. An address in one of them is outside city limits, so Sierra County rules apply. These are Census-designated places, not separate tax authorities.