Welcome aboard!
We are so glad that you have chosen to conduct business in Madera County. We are excited to be part of your new adventure. Before you begin, please review the Madera County Ordinance below for more information about how Transient Occupancy Taxes (TOT) works in our county.
Transient Occupancy Tax (TOT) information, including limitations and exemptions, can be found in the County of Madera's General Ordinance Codes, Chapter §3.20 at:
Madera County Code of Ordinance Title 3, Chapter 3.20 Uniform Transient Occupancy Tax
Madera County Tourism Business Improvement District (TBID) information, including limitations and exemptions, can be found in Madera County TBID Resolution No. 2014-049 at:
Madera County TBID Resolution No. 2014-049
Registration Required
You are required to abided by all law's and codes as defined in Madera County Code of Ordinance Title 3, Chapter 3.20 Uniform Transient Occupancy Tax.
All short-term rentals (STRs) are required to apply and obtain an Annual Transient Occupancy Registration Certificate, pay a non-transferable annual fee, and adhere to short-term rental requirements.
Tax Rates
The County of Madera total guest levy is 11%.
The Transient Occupancy Tax (TOT) rate is 9% and the Tourism Business Improvement Assessment (TTBID) is 2%.
Rates are as follows:
- 9% - Transient Occupancy Tax
- 2% - Tourism Business Improvement District Assessment
- 11% - Total guest levy
Quarterly Returns
A tax return for must be filed quarterly. Returns include both the Transient Occupancy Tax (TOT) and Tourism Business Improvement District (TBID) Assessment. Completed returns and any taxes due are subject to late payment penalties and interest if the payment is not postmarked by the first of the month following the end of a quarter. You must file a return each quarter, regardless if there were rentals during the quarter. Every registered operator is required to submit a TOT Quarterly return from even if there are no said bookings for the said quarter.
TOT Resources
Visit Resources for TOT Operator webpage for everything you need to know.
