Thinking about buying a cabin in Yosemite West, Wawona, Oakhurst, or Bass Lake to run as a vacation rental? Before you write an offer, you need to understand two very different — and, in one case, rapidly changing — regulatory environments. Yosemite West and Wawona fall under Mariposa County (despite sitting inside the Yosemite National Park boundary), while Oakhurst and Bass Lake fall under Madera County. Each of these four communities has its own quirks worth knowing before you buy or list a property.

This guide breaks down exactly what's required in each community, what it costs, and — critically — a major ordinance overhaul currently moving through Madera County that could reshape the rules for Oakhurst and Bass Lake rental owners.

Quick answer: Short-term rentals are legal in Yosemite West, Wawona, Oakhurst, and Bass Lake, but every listing needs a permit/certificate, a business license (Madera County) or TOT certificate (Mariposa County), and both counties charge a combined lodging tax in the 11.5%–13.5% range. Yosemite West and Wawona each carry additional layers beyond standard Mariposa County rules, and Madera County is in the process of adopting its first comprehensive Short-Term Vacation Rental (STVR) ordinance, which is not yet final as of this writing.

Why This Matters More Here Than in Most Markets

Mariposa and Madera Counties sit at the gateway to one of the most visited national parks in the country, which means short-term rentals are a major economic driver — and a major source of local tension. Both counties have wrestled publicly with the same question: how do you keep the tourism revenue STRs generate without eroding the already-thin supply of housing for full-time residents? That tension is exactly why the rules here are more detailed (and more actively evolving) than in a typical suburban market. If you're evaluating a property for STR use, the regulatory environment isn't a footnote — it's a core part of the investment thesis.

Mariposa County (Yosemite West & Wawona): What You Need to Know

Mariposa County has regulated short-term rentals (which it categorizes as Vacation Rentals, Bed & Breakfasts, or Agricultural Homestays) for years through its Zoning Ordinance and Transient Occupancy Tax code, administered by the Mariposa County Planning Department (209-966-5151).

Permitting basics

Every operator needs a Transient Occupancy Tax (TOT) Certificate issued by Planning, which requires a full application, a site plan, and inspections from Planning, Building, Health, and County Fire before the certificate is issued. Compared to Madera County, this is a genuinely thorough process — expect a detailed application packet and multiple sign-offs before you're approved, rather than a quick registration.

Mariposa County does allow two TOT permits per parcel in most of the county, which is worth keeping in mind if you're evaluating a property with a duplex, guest cabin, or second dwelling on the lot — that second structure may qualify for its own separate permit rather than being folded into one listing. TOT units cannot be established on land under a Williamson Act agricultural contract. Note: Yosemite West is an exception to the two-permit rule — see below.

Rules vary a lot by where the property sits

This is the part investors most often miss: Mariposa County doesn't apply one blanket rule countywide. Standards differ by planning area:

• Coulterville and all other countywide areas — general standards under County Code Section 17.108.180.
• Mariposa Town Specific Plan area — its own town-specific development standards.
• Fish Camp Town Planning Area — specialized standards, plus additional noticing fees for affected neighboring property owners.
• Wawona Town Planning Area — special jurisdictional standards tied to the property's relationship with the National Park Service (details below).
• Yosemite West Special Planning Area — its own zoning and permit rules, distinct from the rest of the county (details below).
• Agricultural Exclusive (AE) zone — governed by separate Agricultural Homestay standards, and generally requires an onsite manager.

If a property is served by the Mariposa Public Utility District, you'll also need to check in with MPUD (209-966-2515) regarding Ordinance #58, which can affect eligibility depending on water/service capacity.

Wawona: dual jurisdiction with Yosemite National Park

Wawona sits inside the boundary of Yosemite National Park, and — thanks to an Act of Congress — Mariposa County and the National Park Service hold concurrent jurisdiction over short-term rental permitting there. In practice, that means:

• Every Vacation Rental or B&B application in Wawona is forwarded to the Yosemite National Park Superintendent's office for a 21-day review, layered on top of the standard county process.
• Your permit isn't valid until both the County and the Superintendent's office approve it — an extra step (and extra time) you won't encounter anywhere else in Mariposa County.
• Bed & Breakfast permits are generally not available in Wawona on residentially-zoned land, since the Park Service treats that use as commercial in nature (effectively a small-scale motel). Straight vacation rentals are the more viable path here.
• Bear-proof trash disposal and control measures are required for any rental in Wawona, per county code.

If you're evaluating a Wawona property, build the 21-day NPS review into your closing and permitting timeline from the start — it's the single biggest difference from a standard Mariposa County application.

Yosemite West: its own Special Plan and a stricter permit limit

Yosemite West is a private residential community inside the Yosemite National Park boundary, governed by its own Yosemite West Special Plan and Yosemite West Mixed Use (YWMU) zoning — a planning framework unique to this community and different from the rest of Mariposa County in one important way:

• Only one vacation rental permit is allowed per property in Yosemite West — not the two permits per parcel that apply countywide elsewhere in Mariposa County. A duplex in Yosemite West cannot be permitted as two separate rentals.
• The same 3-bedroom cap applies, along with a requirement of one off-street parking space per rental bedroom.
• Bear-proof trash disposal and control measures are required, same as Wawona and Fish Camp.
• The Yosemite West Property & Homeowners Association (YWPHI) is active in local planning discussions, so it's worth understanding the community's own priorities (preserving the area's rural character and managing vacation-rental impacts) alongside the county's formal rules.

Because Yosemite West is such a tightly defined micro-market, working with a manager who already understands its Special Plan — rather than applying general Mariposa County assumptions — matters more here than almost anywhere else in the county.

Bedroom limits

New short-term rentals in Mariposa County are capped at three advertised bedrooms and a maximum of 10 guests, a standard set by Ordinance 1116 in 2016 to keep properties within California Building Code occupancy and septic capacity limits. Importantly, this caps what you can advertise and rent, not what you can own — a 5-bedroom home can still be permitted and operated as a short-term rental, it just needs to be listed and marketed as a 3-bedroom, 10-guest property. This nuance trips up a lot of buyers evaluating larger homes, so don't rule out a bigger property based on this rule alone — just underwrite it based on 3-bedroom revenue potential, not its full bedroom count.

Taxes

Mariposa County charges a 12% Transient Occupancy Tax, plus a separate 1.5% Tourism Business Improvement District (TBID) assessment that funds the Yosemite/Mariposa County Tourism Bureau — for a combined 13.5% collected on every stay under 30 days. Both are remitted monthly to the County Tax Collector, and returns are due every month regardless of whether the property had any bookings.

Worth knowing before you buy

Mariposa County commissioned a full Short-Term Rental economic and housing-impact study (completed by BAE Economics in 2023) after a 2022 board discussion around a possible moratorium on new certificates. That moratorium was ultimately not enacted, and the county continues to process new applications through the standard permitting path — but it's a good reminder that STR policy here has been actively debated in recent years and is worth double-checking with Planning before you finalize a purchase.

Madera County (Oakhurst, Bass Lake): What's Required — and What's About to Change

Madera County — home to Oakhurst, Bass Lake, and much of the western gateway to Yosemite — has historically had a much lighter regulatory touch than Mariposa County. That's changing right now.

Current baseline requirements

As of today, operating a short-term rental in unincorporated Madera County (which includes Oakhurst and Bass Lake) requires:

1. A business license from the Treasurer-Tax Collector's office
2. A Transient Occupancy Tax (TOT) certificate
3. A passed fire inspection before your TOT permit application can be processed

Unlike Mariposa County, Madera currently has no limit on bedroom count or occupancy for short-term rentals — a real advantage for buyers looking at larger homes in Bass Lake or Oakhurst. The permitting process itself is also noticeably faster and lighter: where Mariposa County requires a thorough application packet and inspections across multiple departments, Madera's current process is comparatively quick to get through. Keep in mind both of these could shift once the new STVR ordinance (below) is finalized.

Oakhurst & Bass Lake: no special sub-zones, but the ground is shifting

Unlike Mariposa County — where Wawona and Yosemite West each have their own distinct rulebook — Madera County applies the same countywide framework to Oakhurst and Bass Lake today. There's no separate Oakhurst-specific or Bass Lake-specific permitting track; both follow the same business license → TOT certificate → fire inspection path described above.

That said, these two communities are the epicenter of the pending STVR ordinance debate. Oakhurst and Bass Lake are where the county held its community workshops, and Oakhurst and Bass Lake homeowners and STR operators made up the bulk of the pushback at the May 2026 Board of Supervisors meeting. If the new ordinance introduces zone-specific standards or caps, it's a safe bet that Oakhurst (the county's commercial hub for the mountain area) and Bass Lake (its recreation-driven vacation market) will be where those standards get tested first. If you own or are buying in either community, this is the ordinance to watch most closely.

Taxes

Madera County's base TOT rate is 9%, plus a Tourism Business Improvement District (TBID) assessment of 2.5% (raised from 2% effective January 1, 2025, and locked in through January 31, 2035) — for a combined 11.5% guest-facing tax. If you list on VRBO, the platform has collected and remitted TOT and TBID directly to the county automatically since May 1, 2025. Airbnb and other platforms do not do this for you — the operator remains responsible for collecting, reporting, and remitting those taxes directly.

The big one: a new STVR ordinance is coming

Here's the development every Bass Lake and Oakhurst owner or buyer needs to be tracking. Madera County currently has minimal formal regulation specific to short-term rentals beyond the business license/TOT requirements above — no permit cap, no dedicated operational standards, no defined enforcement structure. The county has determined that needs to change, and has spent the past year drafting a first-of-its-kind Short-Term Vacation Rental (STVR) Ordinance.

Here's the timeline so far:

• June 2025 — County officials publicly introduce the concept: a non-transferable STVR permit (separate from the business license and TOT certificate), plus new operational standards covering occupancy limits, on-site parking, noise, trash management, and fire safety.
• Summer 2025 – early 2026 — Multiple community workshops held, including one in Oakhurst, plus successive revised drafts released (May 7, 2025; July 23, 2025; January 30, 2026; April 17, 2026).
• April 29, 2026 — Planning Commission holds a formal public hearing on the draft ordinance.
• May 6, 2026 — At a Board of Supervisors meeting, dozens of Oakhurst and Bass Lake homeowners, STR operators, cleaners, and other tourism-economy workers spoke out against the draft, arguing it was developed without enough stakeholder input, would be costly to implement, and could hurt the local tourism economy that depends heavily on Yosemite visitor traffic. The Board did not take final action and instead scheduled additional community meetings.

As of this post, the Board of Supervisors has not yet adopted a final ordinance. Because this is actively moving, treat any specific permit requirements, fees, or caps you read online — including in this post — as a snapshot in time. Before buying or listing a property in the Bass Lake/Oakhurst area, check the Madera County Planning Division's STVR Ordinance page directly for the current draft and hearing schedule, since this could materially change permit costs, occupancy limits, and eligibility for both new and existing rentals.

Mariposa vs. Madera County: Side-by-Side

Mariposa CountyMadera CountyBase TOT rate12%9%Tourism assessment (TBID)1.5%2.5%Combined guest tax13.5%11.5%Core permitTOT Certificate (Vacation Rental/B&B/Ag Homestay)Business license + TOT certificate (STVR permit pending)Bedroom/occupancy cap3 advertised bedrooms, 10 guests max (home can be larger)No current cap (may change under draft ordinance)Permits per parcelUp to 2 (1 in Yosemite West)Not currently restricted per parcelPermitting processThorough — full packet, multi-department inspectionsComparatively quick and lightZoning nuanceRules vary significantly by planning area (Wawona, Fish Camp, Coulterville, etc.)Countywide rules; new draft ordinance in progressSub-community notesWawona requires dual approval from the County and the NPS Superintendent; Yosemite West has its own Special PlanOakhurst & Bass Lake follow the same countywide rules today — but are the focal point of the pending ordinanceRegulatory statusEstablished, stableActively being rewritten (2025–2026)Managing departmentPlanning DepartmentPlanning Division / Treasurer-Tax Collector

Common Mistakes Buyers Make

• Ruling out a larger home in Mariposa County because of the 3-bedroom rule. The cap limits what you can advertise and how many guests you can host (10 max) — it doesn't disqualify a 4- or 5-bedroom home from being permitted. Underwrite it on 3-bedroom revenue, not the full bedroom count.
• Underestimating the Wawona timeline. Every Wawona rental application needs sign-off from both Mariposa County and the Yosemite National Park Superintendent's office, adding a 21-day NPS review most buyers don't budget for.
• Assuming Yosemite West follows the same permit-per-parcel rule as the rest of the county. It doesn't — Yosemite West allows only one vacation rental permit per property, so a duplex or second unit there can't be double-permitted the way it might elsewhere in Mariposa County.
• Assuming Madera County's light regulation today will still apply tomorrow. The pending STVR ordinance could introduce a permit cap, new operational standards, or added fees for Oakhurst and Bass Lake owners — plan your underwriting with a margin for regulatory change.
• Forgetting the TBID assessment when calculating guest-facing costs. It's easy to quote the base TOT rate and forget the additional tourism assessment stacks on top of it.
• Relying on the platform to handle taxes. Only VRBO currently has an automatic remittance agreement with Madera County; Airbnb bookings in both counties still require the operator to collect and file directly.

Frequently Asked Questions

Do I need a permit to run a short-term rental near Yosemite?
Yes, in both Mariposa and Madera County. Mariposa requires a TOT Certificate through the Planning Department; Madera requires a business license and TOT certificate today, with a dedicated STVR permit expected once the county's new ordinance is finalized.

What's the total tax rate on a vacation rental near Yosemite?
13.5% in Mariposa County (12% TOT + 1.5% TBID) and 11.5% in Madera County (9% TOT + 2.5% TBID), as of mid-2026.

Is there a cap on the number of bedrooms for a short-term rental?
Mariposa County limits new vacation rentals to three advertised bedrooms and 10 guests — the home itself can have more bedrooms, but only three can be marketed and rented. Madera County has no bedroom or occupancy cap at all today, though this could change once the pending STVR ordinance is finalized.

Can I operate a short-term rental in Yosemite West?
Yes. Yosemite West allows vacation rentals under its own Special Plan and Yosemite West Mixed Use zoning, with a 3-bedroom cap, one off-street parking space per rental bedroom, and — unlike the rest of Mariposa County — only one vacation rental permit allowed per property.

Do Wawona vacation rentals need National Park Service approval?
Yes. Because Wawona sits inside Yosemite National Park and is under concurrent county/NPS jurisdiction, every rental application there is reviewed by both Mariposa County and the Yosemite National Park Superintendent's office (a 21-day NPS review), and the permit isn't valid until both sign off.

What are the short-term rental rules for Bass Lake?
Bass Lake follows Madera County's standard countywide process: a business license, a TOT certificate, and a passed fire inspection, with no current bedroom or occupancy cap. Bass Lake is also one of the two communities (along with Oakhurst) most directly affected by the county's pending STVR ordinance.

Is Oakhurst a good place to buy a short-term rental?
Oakhurst is the commercial hub of the Madera County mountain area and currently has a comparatively fast, straightforward permitting process with no bedroom cap. Just be aware that Oakhurst is at the center of the county's ongoing STVR ordinance debate, so future requirements may differ from what's in place today.

Is it faster to get permitted in Mariposa County or Madera County?
Madera County's process is currently quicker and less involved — largely a business license, TOT certificate, and fire inspection. Mariposa County's process is more thorough, requiring a complete application packet and inspections from Planning, Building, Health, and County Fire before a TOT Certificate is issued.

Can I still buy a short-term rental in Bass Lake or Oakhurst right now?
Yes — the existing business license and TOT certificate process is still how you register a property today. Just budget for the possibility that Madera County's new ordinance could add permit requirements or costs once adopted.

Where do I check for the most current rules?
Mariposa County Planning Department and the Madera County STVR Ordinance page are the two official sources — both are updated as drafts and hearings progress.

Navigating the Regulatory Side Is Exactly What We Do

As you can tell from everything above, Yosemite West, Wawona, Oakhurst, and Bass Lake don't just have different rules — they have entirely different permitting processes, timelines, and pitfalls, even within the same county. That's precisely the kind of local knowledge that's easy to get wrong from the outside, and expensive to get wrong on your own property.

At Love Yosemite, permitting across all four of these communities is something we handle regularly. We know how to navigate Yosemite West's Special Plan and its one-permit-per-property limit, how to plan around the dual county/NPS approval process in Wawona, and how to keep an Oakhurst or Bass Lake listing compliant as Madera County's new STVR ordinance moves toward adoption. Whether you're evaluating a property before you buy or you already own one in Yosemite West, Wawona, Oakhurst, or Bass Lake and want a partner who stays ahead of these changes for you, our team can guide you through the permitting process from application to approval — and answer whatever questions come up along the way. Reach out and we'll walk through your specific property with you.

This post is intended as general informational guidance, not legal advice. Regulations referenced above — particularly Madera County's pending STVR ordinance — are subject to change. Always confirm current requirements directly with the relevant county planning department before making a purchase or listing decision.