Transient Occupancy Tax

TOT TBD Your dollars at work (3)

Maintaining quality of life in North Lake Tahoe through the Transient Occupancy Tax

The Transient Occupancy Tax (TOT) is charged to lodging properties in the North Lake Tahoe area. An 8% tax on lodging is collected countywide but in North Lake Tahoe there is an additional 2% tacked on that was initially approved by voters in 1996 and reauthorized by voters again in both 2002, 2012 and 2022. The 10% tax is collected on lodging properties in North Lake Tahoe- for both short-term rentals and hotels.

The additional revenues from the Tahoe TOT area have been directed by the Placer County Board of Supervisors to support programs that promote the economic welfare of the North Lake Tahoe region. The 2% TOT has generated more than $45 million since 1996 and funds local projects and services including the creation of new trails, traffic reduction programs, building and maintenance of beach and shoreline recreation opportunities and more. The revenue has also been leveraged to secure more than $300 million in additional funding for the region. You can read more about the programs and services below that have been supported by TOT through the years.

Projects & Programs

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Penny Bear 

The popular “Penny Bear” public art installation in Tahoe City was made permanent with the approval of $40,000 of TOT funds to match funding efforts undertaken by Tahoe Public Art. 
Learn more

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Martis Valley Trail

Connecting Northstar with the Martis Valley and the Town of Truckee, the multipurpose Martis Valley Trail is a key link in the larger regional trail network throughout the North Lake Tahoe area. Learn more

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ESTRELLA

The “ESTRELLA” public art installation is located in Kings Beach at the roundabout intersection of state Route 28 and  Beach Street. The project is funded with TOT revenue as well as private donations made through Tahoe Public Art.  Learn more

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Town center crossing guard pilot program

In order to address congestion concerns in Tahoe City and Kings Beach, Placer County launched a town center crossing guard pilot program, funded by TOT dollars. The program reduces the flow of pedestrians to improve traffic and reduce delays on roadways during summer months. Learn more

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Free TART service

Free public transit became a reality in North Lake Tahoe thanks to TOT funds. Free-to-the-rider transit has multiple benefits for the North Lake Tahoe region's economy and environment, such as improving mobility, air quality, and access to jobs, as well as serving as a key amenity expected by visitors seeking a high-quality vacation experience. Learn more

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TART Connect

North Lake Tahoe residents and visitors enjoy the free microtransit rideshare service TART Connect available through Tahoe Truckee Area Regional Transit. The service offers free, on-demand shuttle service using small transit vehicles. Passengers can request the service through a mobile application, similar to how popular services such as Uber or Lyft operate. Learn more

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Increased trash service

Trash mitigation challenges are on the rise in outdoor destinations across the county because of the ongoing pandemic. Using TOT dollars, Placer County has increased trash services, added additional trash bins and added signage in North Tahoe to address trash collection issues. The county also has a bear box incentive program and on-call large-item pickup service managed by Tahoe Truckee Sierra Disposal. Learn more

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Speedboat Beach

Speedboat Beach is a small neighborhood beach with beautiful large boulder formations and crystal clear blue water. TOT-funded improvements include a new permanent restroom to replace existing portable restrooms and reconstruction of the wooden staircase that provides access to the beach from Harbor Avenue. The wooden stairs were replaced with a heavy-duty, rustic steel stairway with a beach overlook. Learn more

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Dollar Creek Trail

Dollar Creek Trail is a 2.2-mile section of the Lake Tahoe Bikeway, which will one day circumnavigate the entire Lake. This section expands the trail that currently leads from Tahoe City up to Dollar Hill. The project, funded through TOT, includes three new areas to stop and enjoy the scenery, benches, picnic tables, bike racks and interpretive panels. Learn more


TOT FUNDS & CAPITAL PROJECTS ADVISORY COMMITTEE

The Capital Projects Advisory Committee – a 13-member group representing the broad economic and geographic interests throughout eastern Placer County – makes recommendations to the Board of Supervisors on which projects should receive funding allocated from the TOT tax collected. 

They evaluate project proposals based on how well they advance key priorities outlined in the Tourism Master Plan for the region. The committee is co-chaired by Placer County and the North Lake Tahoe Resort Association and includes members appointed by community organizations representing resorts, small business, residents and visitors.

***You can view some recent information on the Cap Committee recommendations here: