Find Your Non-Lodging TBID Business Tier Level

If you own a non-lodging business in the North Lake Tahoe area that obtains at least 20% of its gross annual revenue from tourists, you are responsible for TBID based on the following tier structure: 

BUSINESS TYPEASSESSMENT RATE
Retail - Tier 11% of gross sales remitted quarterly 
Retail - Tier 2Flat Fee: $250 per year, due by July 30
Retail - Tier 3Flat Fee: $50 per year, due by July 30
Restaurant - Tier 11% of gross sales remitted quarterly
Restaurant - Tier 2Flat Fee: $250 per year, due by July 30
Restaurant - Tier 3Flat Fee: $50 per year, due by July 30
Activities & Attractions - Tier 11% of gross sales remitted quarterly
Activities & Attractions - Tier 2Flat Fee: $250 per year, due by July 30
Activities & Attractions - Tier 3Flat Fee: $50 per year, due by July 30


Find your business' tier level below:

Tier 1: Businesses with at least $150,000 or more in annual gross revenue 

Tier 2: Businesses with more than $50,000 but less than $150,000 in annual gross revenue

Tier 3: Businesses with $50,000 or less in annual gross revenue

Access an Education Packet for the owners of assessed businesses

Learn how to report and remit for your appropriate TBID tier level


Revenue Services has my business' tier level incorrect. What can I do? 

Contact Revenue Services at 916-543-3950 to discuss how your business' tier level can be adjusted. 

What if my business obtains revenue from more than one of the three non-lodging TBID categories? 

Even if your business consists of different types of sales -- for example, a restaurant that also obtains revenue from a gift shop -- your tier level is based on your annual gross revenue. A section on the quarterly and annual TBID worksheets asks business owners to identify which category their business falls into, with one of the choices being "Multi" for businesses that obtain a significant amount of revenue from multiple categories. If you have questions about your business' category type or how to report the TBID collected, please contact Revenue Services at 916-543-3950. 

What if I received a letter from Revenue Services about TBID due but I do not believe my business meets the criteria for TBID assessment? 

Learn about what to do if you have questions about your business' TBID eligibility.