Transient Occupancy Tax
Transient Occupancy Tax (TOT) is levied for the privilege of occupying a room or rooms or other living space in a hotel, inn, tourist home or house, motel or other lodging for a period of 30 days or less. TOT is authorized under State Revenue and Taxation Code Section 7280 and Placer County Ordinance 5006-B. The tax acts as an additional source of non-property tax revenue to local government. In Placer County this tax is levied at a rate of 10% and 8%, depending on the location of the rental unit.
More information is available in the Uniform Transient Occupancy Tax Code booklet.
PAYMENT AND TAX RATE
Get information on TOT Account Balance by phone during regular business hours: Mon-Fri, 8:00am to 12:30pm and 1:30pm to 4:30pm at 916-543-3900.
FORMS & AUTO PAYMENT
All the Transient Occupancy Tax forms and sign-up for auto payment are available on the Revenue Services Forms page.