If you are a new Bed & Breakfast or Hotel/Motel owner you need to apply to the Planning Department
at 5100 Bullion Street (209) 966-5151 for a Transient Occupancy Certificate.
You then need to submit a tax return to the Treasurer’s office (P.O. Box 36, Mariposa, CA 95338) on a monthly basis whether you have rentals or not.
If selling your "transient occupancy" facility, contact our office for a tax clearance certificate.