Overview: Are short‑term rentals (STRs) allowed in Madera County?

Yes. Short‑term rentals are allowed in the unincorporated areas of Madera County, but they are strictly regulated. To operate legally you must:

• Obtain a non‑transferable Short‑Term Vacation Rental (STVR) permit from the County Planning Division.
• Hold a current Madera County business license.
• Register for and collect the County’s Transient Occupancy Tax (TOT) and Tourism Business Improvement District (TBID) assessment, then file returns with the Treasurer‑Tax Collector.

Note: The City of Madera (the incorporated municipality) may have different or additional rules. This guide covers only Madera County’s unincorporated areas. If your property lies within city limits, confirm city requirements separately.

Key sources used in this section:

• Madera County Planning Division: Short‑Term Vacation Rental Ordinance and related draft documents.
• Madera County Treasurer‑Tax Collector: Short‑Term Vacation Rental Program, TOT, TBID, and business licensing information.

How to start a short‑term rental business in Madera County (step‑by‑step)

1. Confirm your zoning and eligibility

• STRs are regulated by County ordinance. Ensure your property is in an eligible zone and not excluded by any future ordinance limitations. Because the final ordinance text is evolving, consult the Planning Division to confirm zoning eligibility and any parcel‑specific restrictions.
• Check HOA/CC&Rs and any private covenants that may prohibit STRs.

2. Obtain the required STVR permit

• Apply for a non‑transferable STVR permit through the Madera County Planning Division (Community & Economic Development Department).
• This permit sets operational standards (e.g., occupancy, parking, noise, trash, and fire safety). Because the ordinance is in draft/revision, finalize requirements directly with Planning before investing.

3. Secure your business license

• Acquire a Madera County business license through the Treasurer‑Tax Collector’s office. Licenses are required annually and are subject to revocation or renewal denial for non‑compliance.

4. Register for TOT and TBID and set up tax collection

• Register for a TOT certificate with the Treasurer‑Tax Collector (this serves as your operator registration).
• TOT rate: 9% of gross rentals for stays of 30 days or less.
• TBID assessment: 2.5% of gross STR revenue (effective Jan 1, 2025 through Jan 31, 2035).
• You are responsible for collecting and remitting TOT and TBID. Returns are filed quarterly (or per county instructions). Even if a platform collects on your behalf, you must still submit a complete quarterly return (including a gross earnings report) and file “zero returns” for quarters with no activity.

5. Platform tax collection (VRBO only; not Airbnb)

• As of May 1, 2025, VRBO (HomeAway) has a voluntary collection agreement with Madera County. For VRBO bookings with stays beginning May 1, 2025, VRBO will collect TOT (9%) and TBID (2.5%) and remit to the County on the operator’s behalf.
• You must verify that the tax collection option is enabled on your VRBO account.
• Bookings through other platforms (e.g., Airbnb) and all bookings before May 1, 2025 remain your responsibility to collect and remit.

6. Complete fire safety compliance and inspection

• All new TOT permit applicants must pass a fire inspection before the TOT certificate is issued; renewals must pass by the renewal date.
• Fire inspection fee for 2025: $190.00 (subject to annual increases on July 1).
• Use the County’s inspection checklists for STRs and hotels/motels to prepare.

7. Ongoing compliance and returns

• File quarterly TOT/TBID returns with the Treasurer‑Tax Collector, even if VRBO collected on your behalf for certain bookings.
• Maintain business license and STVR permit in good standing; renew as required.
• Operate within all ordinance standards (occupancy, parking, noise, trash, safety). See the ordinance resources listed below for current or draft parameters.

Required documents, permits, licenses, and guidelines

• Short‑Term Vacation Rental (STVR) permit (Planning Division; non‑transferable).
• Madera County business license (Treasurer‑Tax Collector; annual).
• Transient Occupancy Tax (TOT) registration/certificate (Treasurer‑Tax Collector).
• Tourism Business Improvement District (TBID) registration/assessment (Treasurer‑Tax Collector).
• Fire inspection approval and payment of inspection fee ($190 in 2025).
• Quarterly TOT and TBID returns (including gross earnings reports; “zero returns” if no activity).
• Compliance with operational standards as set in the STVR ordinance (occupancy, parking, noise, trash, fire safety, and other requirements as adopted).

Guidance resources:

• County inspection checklists for STRs and hotels/motels (provided by the County’s fire Marshal).
• County ordinance drafts and final text when enacted.

Specific regulations and standards (county and state)

County level (Madera County, unincorporated areas)

• TOT: 9% of gross rental revenue for stays of 30 days or less.
• TBID: 2.5% of gross STR revenue (effective Jan 1, 2025 to Jan 31, 2035).
• STVR permit: Non‑transferable; required in addition to a business license and TOT certificate; sets operational standards for occupancy, parking, noise, trash, and fire safety.
• Business license: Required annually; Treasurer‑Tax Collector may revoke or deny renewal for non‑compliance, delinquency, or operating without a license.
• Enforcement: The County uses monitoring tools to identify unlicensed listings and refers non‑compliant operators to code enforcement; penalties include new fees and fines for operating without a license.
• Platform tax collection: VRBO has a voluntary collection agreement effective May 1, 2025; only VRBO bookings with stays beginning on/after that date are covered; Airbnb does not have such an agreement with the County.
• Fire inspection: Required before TOT issuance for new permits and by renewal for existing permits; fee is $190 for 2025.

State level (California)

• TOT authority: California Revenue and Taxation Code Section 7280 authorizes counties to levy a transient occupancy tax.
• TOT collection: Operators collect TOT from guests for stays of 30 days or less and remit to the County; rentals of 30+ consecutive days are long‑term and not subject to TOT.

Note on ordinance details

• The County has published draft and revised STVR ordinance drafts, with public workshops underway. Some operational details (e.g., specific occupancy caps, parking ratios, quiet hours, trash management specifics) may be refined in the final adopted ordinance. Consult the Planning Division for current requirements before finalizing your compliance plan.

Local authority contacts for STRs

• Madera County Treasurer‑Tax Collector (TOT/TBID, business licenses, returns)

  • Phone: 559‑675‑7703
  • Address: 200 W. 4th Street, Madera, CA 93637
  • Website: Madera County Treasurer‑Tax Collector – Transient Occupancy Tax and Business License pages

• Madera County Planning Division (STVR permits, zoning compliance)

  • Phone: 559‑675‑7703
  • Address: 200 W. 4th Street, Madera, CA 93637
  • Website: Madera County Community & Economic Development – Planning Division

• Madera County Fire Marshal (fire inspections)

  • Phone: 559‑377‑4879
  • Email: firemarshal@maderacounty.com
  • Note: Inspections are typically available next‑day if requested before 4:00 PM (or email before 3:30 PM).

Links to source pages (official county resources)

• Madera County Planning Division – Short‑Term Vacation Rental Ordinance overview (contains links to draft/revised ordinances and public workshops): www.maderacounty.com/government/community-economic-development-department/divisions/planning-division/short-term-vacation-rental-ordinance

• Madera County Treasurer‑Tax Collector – Short‑Term Vacation Rental Program (TOT/TBID, business licensing, platform agreements, inspection info): www.maderacounty.com/government/treasurer-tax-collector/hotel-motel-room-tax

• California Revenue and Taxation Code Section 7280 (TOT authority): leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=7280&lawCode=RTC

• Madera County Code of Ordinances – Title 3, Chapter 3.20 (Uniform Transient Occupancy Tax): library.municode.com/ca/madera_county/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.20UNTROCTA

• Madera County TBID Resolution No. 2014‑049: maderacountyca.iqm2.com/Citizens/Detail_Communication.aspx?ID=6191&highlightTerms=2014-049

Draft ordinance documents (for current regulatory trajectory; confirm with Planning for the latest version):

• Draft Short‑Term Vacation Rental Ordinance (original): www.maderacounty.com/home/showpublisheddocument/43665/638810114867170000

• Revised Draft Short‑Term Rental Ordinance (5/7/2025): www.maderacounty.com/home/showpublisheddocument/44000/638822324695970000

• Revised Draft Short‑Term Rental Ordinance (7/23/2025): www.maderacounty.com/home/showpublisheddocument/45592/638888868124500000

Inspection checklists (fire Marshal):

• Short‑term rentals (including Airbnb and other online platforms): www.maderacounty.com/home/showpublisheddocument/38323/638477355194500000

• Hotels and Motels: www.maderacounty.com/home/showpublisheddocument/38331/638477372932070000

Contextual reporting (for enforcement posture and market trends; not a regulatory source):

• Fresno Bee (Aug 2, 2024): Short‑term rental surge near Yosemite leads to stronger enforcement by Madera County: www.fresnobee.com/news/local/article290469219.html

• Citizen Portal (May 7, 2025): Coverage of public opposition and workshops regarding the draft ordinance: citizenportal.ai/articles/6566853/Madera-County/California/Madera-County-short-term-rental-draft-ordinance-draws-widespread-opposition-from-mountain-area-owners-and-workers

Additional notes

• If your property lies within the City of Madera or any other incorporated municipality within the county, city rules apply. City‑specific STR programs may differ significantly from county requirements and fees.
• Because the County’s STVR ordinance is being revised, always confirm the most current adopted text and any implementing guidance with the Planning Division before committing capital or making operational changes.