To operate a short-term rental in Madera County, you must obtain a valid Business License and Transient Occupancy Tax Certificate.

To record the filing of a "Fictitious Name Statement" for businesses wishing to conduct business in the County. Visit the County Clerk-Recorder webpage.

Apply for a Business License with the Madera County Planning Department.

 You must register and collect Transient Occupancy Tax (TOT) within 30 days of:

• Starting your short-term rental business

• Advertising your rental on a short-term rental platform on any internet site such as Airbnb or VRBO

• Making a unit available for rent

To apply for a Business License and register for a Transient Occupancy Tax (TOT) Certificate

Click here to get started online 

Processing Time

The Madera County Tax Collector will mail a business license and a TOT certificate to you after your application is reviewed and approved. The TOT certificate will be accompanied by information to assist you in complying with all requirements to operate in Madera County and how and when to report and remit your quarterly return and payment.

Display Business License and TOT Certificate

The business license and TOT certificate must be in a visible location in the rental unit at all times. 

Multiple Rentals

If you own and rent more than one property in Madera County, you must submit a separate application form for each rental property. 

Compliance 

Violations of the short-term rental ordinance, including failure to register and/or remit taxes,  are subject to administrative citations.

The County of Madera also conducts periodical audits on registered properties to ensure they are remitting taxes accurately.

If you are visiting this page after receiving a letter from the Madera County TOT Division regarding Short-Term Rental compliance requirements, including the Transient Occupancy Tax (TOT), we thank you for your efforts to comply.

The County of Madera TOT Division contracts with Deckard to analyze homes or rooms offered for short-term rental online to verify that properties are registered with the County of Madera and are paying their fair share of taxes.  Deckard’s data-mining technology enables the Madera County TOT Division to identify properties that are being listed for rent but are not registered.

Persons knowing of an operator that is not charging occupancy taxes are encouraged to contact us at (559) 675-7713 or send email to  TOT@maderacounty.com

Reporting and Remitting 

Each operator shall report to the Tax Collector's office an itemized transaction report, and a completed  TOT quarterly return form; listing total rents charged, and the amount of taxes collected.

Even if you did not rent your property during a given reporting period and your rental income for that period is zero, you are still required to submit a TOT Quarterly Return. Complete the TOT Quarterly Return with zeros in each of the revenue fields. 

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