Reminder: Transient Occupancy Tax collected between April 1, 2020 and June 30, 2020 (Q4) is due by July 31, 2020. The Placer County Board of Supervisors approved an urgency ordinance on May 5, 2020 that suspended penalties and interest on late remittances of Transient Occupancy Tax in response to the Covid-19 emergency. This urgency ordinance expires July 31, 2020. As a result, any Transient Occupancy Tax postmarked after July 31st is subject to penalties and interest.
Visitors are drawn to Placer County by its natural beauty and the region's unique and historical attractions. The economic impact of tourism is vital to the local economy. Balancing the costs and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax (TOT) is an important part of that balance.
Transient Occupancy Tax revenue collected makes Placer County even better.
It is due on or before the last day of the month following the close of each quarter. If the due date falls on a United States Post Office Closure date, the tax due date will be the next business day (excluding federal holidays).
As a registered operator, you will receive quarterly Transient Occupancy Tax returns by mail. You must declare total rents charged and received, and taxes collected from guests. You are responsible to pay the full amount of TOT for the quarter, even if you did not collect it from the guest. You must submit a tax return even if there were no rentals during the quarter.
|Quarter||Taxes Due (Postmark Date)||Delinquent After|
|July 1 to September 30
|October 1 to December 31||January 1
|January 1 to March 31||April 1
|April 1 to June 30||July 1