How Lodging Tax Works Here
Overnight lodging stays in Tuolumne County carry a transient occupancy tax (TOT). Operators collect it from guests and remit it to the County (unincorporated areas) or the City of Sonora (inside city limits). Lodging stays also fund the Tuolumne County Tourism Marketing District through a separate assessment.
| Item | Detail |
|---|---|
| TOT rate, unincorporated Tuolumne County | 12% of the rent charged |
| TOT rate, City of Sonora | 12% |
| How county TOT is used | 16% funds Visit Tuolumne County; 84% goes to emergency services, roads, parks and other county services |
| County TOT collected, 2025 | $9.8 million |
| City of Sonora support for Visit Tuolumne County | A capped share of city TOT each year |
| Tourism Marketing District | A small assessment on lodging stays, designed by the businesses that pay it, that funds marketing to grow occupancy and rates; the money cannot be diverted to government programs |
| County TOT filing | Quarterly; due by April 30, July 31, October 31 and January 31 |
| Booking platforms | Airbnb collects county TOT on the operator's behalf; VRBO and other platforms do not, so those stays must be reported by the operator |
| Short-term rentals (unincorporated county) | A Fire and Life Safety Inspection has been required since January 19, 2024 |
Sources: Tuolumne County Treasurer–Tax Collector, Visit Tuolumne County, City of Sonora. Confirm current rules with the County or City before filing.
The Lodging Economy by the Numbers
Tourism is Tuolumne County's number one private-sector industry, and lodging is its single largest piece. In 2025, visitors spent $304.2 million in the county, and almost a third of it, $98.1 million, went to lodging.
| 2025 travel spending | Amount |
|---|---|
| Lodging | $98.1M |
| Food service | $83.5M |
| Retail & food stores | $49.7M |
| Arts, entertainment & recreation | $37.6M |
| Local transportation & gas | $25.2M |
| Total direct travel spending | $304.2M |
| Tax revenue from travel, 2025 | Amount |
|---|---|
| County transient occupancy tax | $9.8M |
| Local sales tax receipts (includes county and Sonora TOT) | $12.5M |
| State sales tax receipts | $12.7M |
| State and local tax revenue per county household | $1,111 |
| Growth since 2021 | 2021 | 2022 | 2025 |
|---|---|---|---|
| Direct travel spending | $241.8M | $251M | $304.2M |
| Tourism industry jobs | 2,260 | 2,550 | 2,640 |
Overnight visitors come mainly from the Sacramento–Stockton–Modesto, Fresno–Visalia, San Francisco Bay Area, Reno and Los Angeles markets.
Sources: Dean Runyan Associates (2025 figures preliminary, May 2026; 2021–2022 from Visit California travel impact reports), as reported by Visit Tuolumne County in its 2025–26 Annual Report, Do Business in Tuolumne County page, Why Tourism Matters toolkit and May 2023 release; visitor origins from Madden Voyage GPS/Azira via the 2025–26 Annual Report. Figures exclude Black Oak and Chicken Ranch casino resorts.
How the TOT Rate and Split Have Changed
The county TOT rose from 6% to 8%, then to 10% in 2012, and to 12% on July 1, 2021. Visit Tuolumne County's share of county TOT was 25% before July 2021, then 20%, and is 16% today; the rest supports county services.
Current Priorities
A Rural Voice in Sacramento
State legislation on lodging, labor and short-term rentals is often written with large urban markets in mind. TCLA makes sure Tuolumne County's lodging operators are heard and valued in Sacramento, and reaches out to our representatives when an issue affects our members.
Lodging-Tax Transparency
Lodging guests generate a significant share of local tax revenue. TCLA advocates for a clear, consistent voice for lodging operators in how TOT and Tourism Marketing District dollars are prioritized, including any proposed changes to the City of Sonora's TOT.
The Gateway to Yosemite
Highway 120 and the Big Oak Flat entrance make Tuolumne County a natural front door to Yosemite National Park. TCLA works with Visit Tuolumne County and our partners to keep that message in front of visitors, and follows park access, reservation and road-closure decisions that shape our members' occupancy.
Short-Term Rental Rules
TCLA tracks permitting, inspection, tax-collection and zoning rules that affect the broader lodging landscape, so every type of lodging operates on a fair and safe footing.
Have an issue TCLA should know about? Email info@tuolumnelodging.org.