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I'm Dave Ross. I own and manage over 10 short-term rentals in the Sierra Foothills as Ross Family Rentals - you can see them all here. I'm not a lawyer and this isn't legal advice. It's the list of things I'd check first, with the official sources, checked October 20, 2026. The county is reworking parts of its development code right now, so verify everything with the county before you buy or convert a place. Want to talk through your own property? Shoot me a call or text at 805-324-2798.
First: which rules apply to your parcel
First: which rules apply to your parcel
Mariposa County has no incorporated cities, so one county code applies everywhere - but the standards change depending on which planning area the parcel sits in. The county posts separate standards for Coulterville and the rest of the county, the Mariposa Town Specific Plan area, Fish Camp, and Wawona, and Yosemite West runs under its own special plan. A few situations change the picture entirely:
Parcels served by the Mariposa Public Utility District (MPUD) are subject to MPUD's Ordinance #58. The county tells you to call MPUD at 209-966-2515 before you apply.
In Wawona and Foresta, your application also goes to Yosemite National Park for a 21-day review. In Wawona the permit is not valid until both the county and the Park Service approve it.
In the Agricultural Exclusive (AE) zone, rentals are allowed only with an on-site manager, and they are not permitted at all on Williamson Act contracted land.
The TOT certificate (Mariposa's vacation rental permit)
The TOT certificate (Mariposa's vacation rental permit)
Mariposa calls its permit a transient occupancy tax (TOT) certificate. You apply through the Planning Department, and the Building, Fire and Planning departments inspect the home, with the Health Department reviewing septic and water. What I verified on the county's own pages and in County Code 17.108.180:
A vacation rental is a whole single-family home rented for 30 days or less. New rentals are capped at 3 bedrooms for guests and 10 occupants, and you have to post a Maximum Occupancy notice at the main exit.
First step is the Assessor's Property Characteristics form, then the online application. Code Compliance checks county records against your property before the application can proceed.
On septic or a private well, the septic tank must have been inspected and pumped within the last three years (a certified pumper's report), plus water quality testing. Your occupancy is limited by septic capacity, and the county charges $99 for a septic review.
Fees when I checked (county fee schedule effective February 1, 2026): the application runs $672 within 25 miles of the office, $940 beyond that, or $1,210 in Fish Camp - plus $354 Building, $204 Health and $368 Public Works. County Fire bills separately, and the septic and water testing costs are yours too.
Buying a house that already has a rental permit? The certificate goes void when ownership changes. The new owner applies fresh, with full fees and inspections. (Transfers into a trust or between parents and children are the exception.)
No more than two vacation rentals per parcel, no matter how many homes are on it.
Every year by April 30 you owe a self-inspection compliance report confirming smoke alarms, CO detectors, fire extinguishers and the safety checklist. Miss it and the county can rescind your certificate.
You must post the owner or rental manager's name and phone number at the main entrance, and that person has to be reachable by phone in an emergency. Quiet hours are 10 pm to 8 am. Need someone local? Mariposa is my second home market - I own and host there myself.
The tax: 12% TOT plus 1.5% TBID
The tax: 12% TOT plus 1.5% TBID
Guests staying under 30 days owe 12% transient occupancy tax plus a 1.5% Tourism Business Improvement District assessment, so 13.5% on the rent. You file a return with the Tax Collector every month - even for a $0 month.
Airbnb collects and remits both the 12% and the 1.5% for Mariposa County listings (it says so on its own tax page). Vrbo does not remit Mariposa tax, so for Vrbo or direct bookings you collect it and file it yourself. Either way, the monthly return is still yours to file. Questions go to the Tax Collector's office at 209-966-2621.
What I'd verify before doing anything
What I'd verify before doing anything
Look up the parcel on the county's parcel map, then call Planning at 209-966-5151 with the parcel number. Ask which planning area it is in, whether there is an existing TOT certificate on the address, and whether anything special applies (MPUD service, Wawona or Foresta, AE zone, Williamson Act land). Mariposa has no public permit map like some counties, so this call is your permit check.
2. If you are buying an existing rental, treat the permit as starting over: the certificate voids on the sale, so budget the application, the fees and the inspections.
3. On septic or a well, order the septic review and water tests early. Occupancy rides on septic capacity, and it can cap you below 10 guests.
4. Confirm the tax setup for each booking channel: Airbnb remits the 13.5%, Vrbo and direct bookings are on you, and returns are monthly even at $0.
5. Ask Planning whether the development code changes now under review would affect your area before you close.
If you would like to see a list of my owned and managed listings, click here.
Buying? Use an agent who knows short-term rentals
Buying? Use an agent who knows short-term rentals
It is important to use a real estate agent who is familiar with the intricacies of purchasing a home to use as a short-term rental - someone with the exact experience you need, who can guide you through the process and help you make the best decisions in this type of investment. I have been contacted by many investors who had already purchased a property that legally cannot be a short-term rental. My wife Amber Ross is that agent. You can reach her at amber@teamrossrealty.com or (916) 238-1319, or visit her website.
Not legal advice
Not legal advice
Rules and fees change, and the county is mid-review of its development code right now. Nothing here replaces a call to the county about your specific parcel.
Sources
Sources
Checked October 20, 2026:
For agents
For agents
Are you a real estate agent? Interested in joining Amber Ross's team at eXp Realty? Reach out through her website.
Banner photo: "Mariposa County Courthouse, 5088 Bullion Street, Mariposa, California" by EPoelzl, licensed under CC BY-SA 3.0 (creativecommons.org/licenses/by-sa/3.0). Cropped for this page.
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