Short-term rentals (STRs), locally referred to as vacation rentals in Madera County, California, are legal but come with specific regulations imposed by the county. The market primarily caters to tourists visiting nearby attractions, like Yosemite National Park and Bass Lake, with properties such as cabins in rural settings and some urban apartments being popular choices. The business environment is influenced significantly by seasonal tourist traffic, particularly during peak seasons, yet STRs also receive interest from business travelers. The Madera County Treasurer-Tax Collector's Office is responsible for enforcing STR regulations, which include obtaining a business license and a Transient Occupancy Tax (TOT) certificate. The transient occupancy tax is currently set at 9%, while the overall guest levy totals 11%. For further details, visit the official websites for Madera County's short-term rental regulations and the Treasurer-Tax Collector's office:.