If your property is located in the unincorporated area of the County and is rented out to Transients for less than one month, you must register for and obtain a Transient Occupancy Tax Certificate. You can register for a Transient Occupancy Tax Certificate through the Transient Occupancy Registration System. If you are unable to complete the registration online, please contact our office at (530) 265-1285.
Operators will receive the certificate via email once the registration is processed. The certificate number is the account number associated with the lodging business and should be displayed and referenced on all remittances and/or correspondence submitted to our office.
Tax Percentage Rate
The tax rate for the unincorporated areas of Nevada County is 10% of the rent and is authorized under State Revenue and Taxation Code Section 7280 and the Nevada County General Code.
Quarterly Return Due Dates
Returns and payments must be submitted on or before the last day of the month following the close of each quarter. Tax returns and payments may be submitted online through the Transient Occupancy Registration System.
- Quarter 1: July - September, due on or before October 31
- Quarter 2: October - December, due on or before January 31
- Quarter 3: January - March, due on or before April 30
- Quarter 4: April - June, due on or before July 31