About TOT

Transient Occupancy Tax (TOT) is a rental tax paid by the guest for short-term rentals up to 30 days. It is not a tax on the business operator. Property owners / management companies must collect the tax from the guest on behalf of the County per Revenue Taxation Code 7280 and Placer County Code, Article 4.16. Download the Uniform Transient Occupancy Tax Code booklet (PDF) for more information.

Rentals

Rentals include:

  • Inns
  • Living Spaces in Hotels
  • Motel
  • Other Lodging
  • Room(s)
  • Tourist Home or House

TOT also applies to rentals from all internet based rental services like Airbnb, Homeaway, and Vacation Rental By Owner (VRBO) in the unincorporated areas of Placer County.

Why Transient Occupancy Tax is Important to Collect

The tax paid by visitors helps fund projects that benefit the County as a whole. These include public parks, infrastructure improvements, and historical and environmental preservation. It is an added source of non-property tax revenue to Placer County.

Exemption to TOT

If the renter is a federal or state officer or employee on official business, they can apply for exemption to TOT by completing and filing the exemption application (PDF) at the time the occupancy is agreed to, prior to taking occupancy of the rental. A contractor for the government agency cannot apply for exemption.