Who is Responsible for Non-Lodging TBID?

Your North Lake Tahoe region business is responsible for reporting, collecting or paying, and remitting TBID if it meets the following two criteria: 

  1. At least 20% of your business' gross annual revenue is obtained from visitors to the North Lake Tahoe area
  2. Your business falls within one of the four following categories:
  • Retail
  • Restaurant
  • Activities & Attractions
  • Lodging

Lodging businesses, such as hotels, collect and remit TBID along with their TOT assessments. Find more information on lodging TBID.

TBID-eligible businesses that fall into one or more of the non-lodging categories -- Retail, Restaurant, and Activities & Attractions -- are to remit the assessment in one of two ways: 

  • Through an annual fee, due by July 30 of each year
  • Through a quarterly remittance of 1% of the gross taxable revenue collected during the reporting period. This 1% is not a tax on the business owner; instead, it is to be collected from the client or customer at the time of purchase and indicated as a line item on the receipt

The category of assessment your non-lodging business is responsible for depends on a few factors. Find which type of assessment is appropriate for your business.

Access a TBID Education Packet for the owners of assessed businesses, here