Note on scope: Ahwahnee is an unincorporated community within Madera County. There are no separate city-level STR rules; therefore, all requirements are county-level and state-level. This guide consolidates the current requirements as of the provided source material.

Overview: Are STRs Allowed in Ahwahnee?

Short-term rentals (30 days or less) are allowed in Madera County, including the Ahwahnee area. Operators must comply with state Transient Occupancy Tax (TOT) rules and Madera County’s TOT/TBID program. Madera County is moving toward a formal Short-Term Vacation Rental (STVR) permitting ordinance, but this guide covers the existing, enforceable requirements you can act on today and the anticipated framework under the proposed ordinance.

Key points for investors:

• TOT applies to all STR stays of 30 days or less and must be collected and remitted.
• A county business license and TOT certificate are required.
• A fire inspection is mandatory before a TOT permit can be issued and before each renewal.
• The county has executed a voluntary collection agreement (VCA) with VRBO to collect and remit TOT and TBID on bookings in unincorporated Madera County starting May 1, 2025.
• A draft STVR ordinance would add a non-transferable STVR permit and operational standards; until adoption, operators should proceed using the current TOT and business license requirements.

State context: TOT is authorized under California Revenue and Taxation Code Section 7280 and enforced locally via Madera County Code Chapter 3.20.

How to Start an STR in This Market

The following step-by-step sequence aligns with county requirements and the proposed STVR framework. Complete the steps in order to minimize delays:

1. Assess property and operations.

• Confirm your property is in an area where STRs are feasible (zoning constraints are addressed at plan check and permitting; use county resources if unsure).
• Plan for occupancy limits, parking, noise control, trash management, and fire safety to meet anticipated operational standards.
• Establish pricing that accounts for TOT (9%) and TBID (2.5%) for stays ≤30 days.

2. Obtain a Madera County Business License.

• Required for all STR operators.
• Renewals and any changes (ownership, mailing address) require updating the business license.

3. Register for Transient Occupancy Tax (TOT) and receive your TOT certificate.

• Register here: Madera County TOT Registration (register property for TOT certificate).
• New operators: start with the Welcome New Operators page.

4. Complete and pass a Madera County fire inspection.

• All new TOT permit applicants must have a paid, passing fire inspection before the TOT permit is issued.
• Renewing permit holders must pass a fire inspection by their permit renewal date.
• Fire inspection fee: $190.00 (subject to annual increase each July 1).
• Schedule by phone at (559) 377-4879 or email firemarshal@maderacounty.com. If you call before 4:00 pm or email before 3:30 pm, you can schedule next-day inspection.
• Use the county’s fire inspection checklists:
  • Short-Term Rentals (including Airbnb and other online platforms).
  • Hotels and Motels.

5. Receive your TOT certificate and begin operations.

• Display the TOT certificate as required.
• File and remit TOT (and TBID if applicable) on the required cadence (see Tax and Reporting section).
• Maintain records for at least the statutory period in case of audit.

6. Optional but recommended: Align operations with draft STVR standards.

• The proposed ordinance includes occupancy limits, on-site parking, noise restrictions, trash management, and fire safety compliance.
• While not yet adopted, bringing your property into compliance now will reduce future friction when/if the STVR permit takes effect.

Required Documents, Permits, Licenses, and Guidelines

You must maintain the following:

• Madera County Business License.
• TOT Certificate (Transient Occupancy Tax certificate).
• Fire Inspection approval:
  • New TOT permits require a paid, passing fire inspection before issuance.
  • Renewals require passing inspection by renewal date.
• County transient occupancy tax returns (TOT and TBID) and any supporting records.
• Platform remittance records (e.g., VRBO VCA remittances for unincorporated properties).
• Good practice: adopt internal policies to meet draft STVR operational standards (occupancy, parking, noise, trash, safety).

Specific Regulations (County and State)

State framework

• Transient Occupancy Tax (TOT): Authorized by California Revenue and Taxation Code Section 7280. Applies to lodging and camping facilities for stays of 30 days or less. TOT is collected by the operator from the guest and remitted to the county.
• Definitions (County): “Rentals” include apartments, bed-and-breakfasts, cabins, camp trailers, campgrounds, condominiums, guest houses, houses, lodging houses, mobile homes, motels/hotels/inns, rooms in private homes, RVs/RV parks, and any similar structure occupied by transients.
• Platforms: TOT also applies to rentals via internet-based services (e.g., Airbnb, VRBO) in unincorporated areas.

Madera County TOT and TBID

• TOT rate: 9% on gross rents for stays of 30 days or less.
• TBID assessment: 2.5% on gross STR revenue (stays <30 days), effective January 1, 2025 through January 31, 2035.
• Combined tax burden on guests: 11.5% for applicable bookings (9% TOT + 2.5% TBID).

Voluntary Collection Agreements (VCAs)

• VRBO VCA (effective May 1, 2025): VRBO collects TOT (9%) and TBID (2.5%) for bookings made and paid through VRBO for properties in unincorporated Madera County, remitting directly to the county.
• Operators must verify that the tax collection option is enabled on their VRBO account and file complete quarterly returns with gross earnings reports (including zero returns for inactive quarters).
• Airbnb TOT remittance: The county notes that only Airbnb currently submits TOT to Madera County on behalf of registered operators. Other platforms and all non-VRBO bookings remain the operator’s responsibility to collect and remit.
• VRBO bookings for April 2025 or earlier remain the operator’s responsibility to report and pay.

Proposed STVR Ordinance (not yet adopted)

• Draft ordinance calls for a non-transferable STVR permit, in addition to a business license and TOT certificate.
• Operational standards anticipated:
  • Occupancy limits.
  • On-site parking requirements.
  • Noise restrictions.
  • Trash management rules.
  • Fire safety compliance.
• Administrative enforcement and a clear permitting process to ensure compliance and address complaints.

Operational compliance expectations (even pre-adoption)

• Noise control: Keep noise levels reasonable and address disturbances promptly; draft standards suggest codified limits.
• Parking: Provide on-site parking sufficient to avoid neighborhood impacts.
• Trash: Implement routine trash disposal and storage practices to prevent accumulation and pests.
• Fire safety: Maintain smoke detectors, carbon monoxide detectors where applicable, fire extinguishers, egress pathways, and defensible space as appropriate; ensure compliance with inspection checklists.

Taxes and Reporting

What you must collect and remit

• TOT (9%): Collected by the operator from guests for stays of 30 days or less and remitted to the county.
• TBID (2.5%): An assessment on gross STR revenue for stays of 30 days or less.

Platform handling

• VRBO bookings (unincorporated properties): VRBO will collect and remit both TOT and TBID starting with stays on May 1, 2025, and after. Operators still file quarterly returns and must submit gross earnings reports. If no activity in a quarter, file a zero return.
• Airbnb: County indicates Airbnb submits TOT on behalf of registered operators. Operators should still confirm their listing is registered and monitor returns.
• All other platforms and direct bookings: The operator is responsible for collecting and remitting both TOT and TBID.

Filing cadence

• Operators must file TOT returns on a county-prescribed schedule (e.g., quarterly or monthly; consult the Treasurer-Tax Collector’s office and resources for current requirements).
• Remittance timelines and forms may change; confirm current processes and due dates via county TOT resources.

Rate adjustments

• TBID increased from 2% to 2.5% effective January 1, 2025, through January 31, 2035.
• Ensure your pricing and platform settings reflect this increase for bookings starting January 1, 2025.

Best practices for compliance

• Maintain guest rosters, booking confirmations, receipts, and remittance evidence.
• Reconcile platform statements (including VCA remittances) with your own records.
• Keep records for at least the statutory retention period;Madera County may audit returns.

Contact Information (Local Authority)

• Madera County Treasurer-Tax Collector (TOT, TBID, Business Licenses)

  • Address: 200 W. 4th Street, Madera, CA 93637
  • Phone: 559-675-7703
  • TOT Registration: Register property for TOT certificate
  • New Operators: Welcome New Operators
  • TOT Resources and Returns: TOT Reporting and Remitting
  • County TOT Page: Transient Occupancy Tax (TOT) & TBID

• Madera County Fire Marshal (Fire inspections)

  • Phone: (559) 377-4879
  • Email: firemarshal@maderacounty.com
  • Tips: Call before 4:00 pm or email before 3:30 pm to schedule next-day inspection.

• Madera County Planning Division (STVR ordinance updates)

  • Website: Short-Term Vacation Rental Ordinance page (planning and ordinance materials)

• Tourism website

  • Visit Yosemite | Madera County

Links to Source Pages

• Madera County Planning Division – Short-Term Vacation Rental Ordinance
• Treasurer-Tax Collector – TOT & TBID Program, Resources, and Registration
  • Register property for TOT certificate
  • TOT, New Operators
  • TOT Reporting and Remitting
  • Transient Occupancy Tax (TOT) & TBID
• California Revenue and Taxation Code Section 7280
• Madera County Code of Ordinances – Title 3, Chapter 3.20 (Uniform Transient Occupancy Tax)
• Fire Inspection Checklists
  • Short-Term Rentals (Airbnb and other online platforms)
  • Hotels and Motels
• Draft STVR Ordinance PDFs (for reference; draft status, not yet adopted)
  • Draft Short-Term Vacation Rental Ordinance
  • Revised Draft Short-Term Rental Ordinance 5/7/2025
  • Revised Draft Short-Term Rental Ordinance 7/23/2025

Final guidance

• Begin with the TOT registration, business license, and fire inspection sequence.
• Implement operational safeguards (noise, parking, trash, safety) to meet the proposed STVR framework and avoid neighborhood conflicts.
• Use the VRBO VCA where applicable and reconcile platform remittances with your filings.
• Monitor the county’s Planning Division page for updates on STVR permit adoption and any changes to operational standards.