Short-term rentals (STRs) in Nevada County, California, commonly referred to as vacation rentals, are legal but heavily regulated. The area has specific requirements for hosts, including obtaining a Transient Occupancy Tax (TOT) certificate, which mandates the collection of a 10% tax on rental income for stays less than 30 days. Properties that thrive in this market include cabins and homes, particularly in more rural and natural settings as well as near recreation sites, appealing both to tourists seeking vacation experiences and to occasional business travelers. The local tourist market is significant, driven by the county's natural beauty and seasonal festivals. The Nevada County Treasury Department oversees STR regulations, ensuring compliance with local ordinances. For detailed information, you can visit the official government websites: Nevada County Short-Term Rental Information and Transient Occupancy Tax (TOT) Information.