Skip to content
Taxes›California›Tuolumne County›Sonora

Sonora
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Sonora
STRs limited to operator's primary residence. ADUs prohibited.
Find published guidance for your Sonora address
Check published permit and tax guidance for Sonora.

What you need to do in Sonora

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

    STRs limited to operator's primary residence. ADUs prohibited.

  2. To do
    Get the Sonora short-term rental license or registration

    Transient Use Permit required per parcel (Ord. 898); STRs limited to operator's primary residence; ADUs prohibited; fire/life-safety inspection at issuance and every 3 years; 24/7 local contact within 30 minutes; parking standards

    Where to apply

  3. To do
    Who collects the 12% Sonora 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.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

Get reminders for your Sonora filing dates

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 Sonora affects your rental.

Create a free account

What to know.

STRs limited to operator's primary residence. ADUs prohibited. The published guide for Sonora lists 12% local occupancy tax. A license or registration is required.

At a glance.

Local tax
12%
State tax
Local only
License
Required
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.

Sonora: Recorded effective date

2021-02-01

Sonora: Recorded remittance instructions

Collect and remit 12% TOT to city per Ch 3.20

Source for these notes: sonoraca.com: shorttermrental

Platform tax collection guidance for Sonora

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

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 12% local tax

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

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

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

FigureValueSourceStatus
Sonora occupancy tax12%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Sonora STR tax FAQ

Does Airbnb pay my Sonora occupancy taxes?

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

Do I need a license to Airbnb in Sonora?

A license or registration is required.

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?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.