What is Transient Occupancy Tax (TOT)?

Transient Occupancy Tax (TOT) is a rental tax that is paid by the guest for short-term rentals within a period of 30 consecutive calendar days or less. It is also known by names such as room tax, a use tax, a tourist tax, or hotel tax. The property owners/management companies must collect and remit the tax on the County’s behalf. TOT is authorized under State Revenue and Taxation Code Section 7280 and Placer County Code 4.16. TOT taxes paid by visitors help fund initiatives that benefit the County as a whole including:

  • Historical and Environmental Preservation
  • Infrastructure Improvements
  • Libraries
  • Public Parks
  • Public Safety
  • Transportation

Show All Answers

1. What is Transient Occupancy Tax (TOT)?
2. What is my Transient Occupancy Tax Rate?
3. Who is responsible for collecting TOT from guests if I rent via Airbnb, VRBO, or other internet based rental services?
4. If I use a property manager for my rental, do I still need to file a return?
5. What fees are included as rent for Transient Occupancy Tax?
6. How often do I have to file my Transient Occupancy Tax return?
7. Do I still need to file a tax return even if I did not collect any rent during the quarter?
8. What if I sell or transfer or terminate operation of my business or rental?
9. What do I do if I dispute a penalty and interest assessment by the County?
10. What are my options if my appeal is denied?
11. What if my renter(s) states they are exempt from the tax?
12. How do I obtain a Transient Occupancy Tax certificate?
13. Where do I display my new Transient Occupancy Registration Certificate?
14. Where can I find a copy of the Uniform Transient Occupancy Tax Code?