TOT Tax Rate

Pursuant to the Placer County Health Officer’s guidance on March 24, 2020, short-term rental owners should immediately discontinue renting units and must comply with the Governor’s Executive Order to help our community stem the spread of the novel coronavirus. The Governor’s March 19, 2020 Executive Order (N-33-20) and Placer County Health Officer’s corresponding guidance require that short-term rentals cease all commercial operations with exceptions for COVID-19 essential workers. The only allowable operations are:

  • To provide COVID-19 mitigation and containment measures (for example, isolation and quarantine or the housing of displaced persons or the homeless);
  • To provide housing for essential critical infrastructure workers; and
  • For use by the property owner and his/her immediate family members.

Travel to short-term rentals is not considered essential travel.

In circumstances where a short-term vacation rental unit (as defined in the Placer County Code) is rented or used for reasons other than the three identified exceptions above, Code Compliance will be issuing misdemeanor or administrative citations to non-compliant owners, property managers, and occupants, with fines of $500 per day for initial violations and $1,000 per day for subsequent violations. For more severe infractions, Code Compliance may also refer this matter to local law enforcement, or may revoke, suspend or deny the applicable short-term vacation rental permit.

Please call 530-448-8003 to report any concerns about short-term rentals in relation to the Governor’s order.

Thank you for your consideration.

The tax rate depends on the location of the rental unit within the Eastern or Western slope. The division line is near Rainbow Road and I-80. The tax rate for the area known as:

  • “North Lake Tahoe Area, Eastern Slope” is 10%
  • “Western Slope” is 8%

You can find your Transient Occupancy Tax (TOT) Rate using your Assessor Parcel Number (APN) by contacting Revenue Services at (916) 543-3950.

Please enter your APN in the format 999-999-999-999:

For properties located in the Squaw Valley and Alpine Meadows Micro Mass Transit District there is an additional 1% assessment due. 

Use this link and type in your property address to see if you are within this special district.