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1. 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

Go here for a copy of the Transient Occupancy Tax Ordinance Booklet. 

2. What is my Transient Occupancy Tax Rate?

The TOT 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 look up your tax rate with the APN number of the property, or contact Revenue Services with the exact address of the rental unit to determine the correct tax rate (Section 4.16.030).

3. Who is responsible for collecting TOT from guests if I rent via Airbnb, VRBO, or other internet based rental services?

Short-term rental platforms such as Airbnb, VRBO, and Flipkey do NOT have an agreement with Placer County to collect and directly remit TOT to Placer County Revenue Services on behalf of property owners. You may be aware that other counties in California have this agreement with those short-term rental platforms; however, for properties in Placer County, no such agreement is in place. 

Property owners and managing agents, which includes property management companies, online platforms, or any other person or entity acting on the owner’s behalf, are responsible for ensuring compliance with the County’s Transient Occupancy Tax (TOT) Ordinance, including the collection and remittance of any TOT taxes that apply to their accommodations.

Contact our TOT specialists at 916-543-3950 or at [email protected] if you have questions about how to calculate and remit TOT for a property you are advertising and renting through a short-term rental platform. 

4. If I use a property manager for my rental, do I still need to file a return?

If Transient Occupancy Tax administration for your property is maintained by a property management company, and that company collects and remits all of your rental income and Transient Occupancy Tax, you do not need to file a return. You are responsible for their compliance with the County’s Transient Occupancy Tax Ordinance on your behalf. If you collect any rents outside of your agreement with the property management company, you would be required to file a return for the portion of rental income that you collected.

5. What fees are included as rent for Transient Occupancy Tax?

Rent and fees include, but are not limited to:

• Cleaning Fees
• Late Check-out Fees
• Nightly Rents
• Pet Fees
• Rollaway Bed Fees
• Room Upgrade Fees
• Weekly Rents

Rent does not include items in a special package rate such as ski passes or other recreational activity subject to California sales tax as long as the operator separately states the rent and tax from other amounts on all receipts and books of record. If additional benefits are not stated separately as indicated, the entire amount shall be presumed to be rent. Required and collected amounts for room-related fees and services are subject to transient occupancy tax.

Go here for a more detailed list on what items are and are not TOT taxable. 

6. How often do I have to file my Transient Occupancy Tax return?

Transient Occupancy Tax worksheets must be filed and the remittance paid quarterly. The due dates for each quarter are listed below: 

Quarter	Taxes Due (Postmark or Email Date)	Delinquent After
July 1 to September 30	October 1	October 31
October 1 to December 31	January 1	January 31
January 1 to March 31	April 1	April 30
April 1 to June 30	July 1	July 31

Any operator that collects more than $400,000 in Transient Occupancy Tax in a given fiscal year will need to file and remit on a monthly basis for the succeeding fiscal year.

7. Do I still need to file a tax return even if I did not collect any rent during the quarter?

Yes. You must submit a tax return even if there were no rentals during the quarter (Section 4.16.070).

8. What if I sell or transfer or terminate operation of my business or rental?

A certificate holder must notify the County Tax Administrator in writing 30 days in advance of the sale or transfer date, to include the name and address of the purchaser or transferee (Section 4.16.080). Send your notification to:

Placer County Administrative Services Department
Revenue Services Division
10810 Justice Center Drive
Suite 100
Roseville, CA 95678

Go here for more information on how to close your TOT certificate. 

9. What do I do if I dispute a penalty and interest assessment or a tax determination assessment by the County?

A certificate holder may request a waiver of penalties and interest or a waiver of an assessed tax determination by the County Executive Officer or their designee by submitting a written request to Revenue Services within seven working days after notification (Section 4.16.110).

In the appeal, you will need to specify which reporting period you are a requesting a waiver for and whether that waiver request is for removal of penalties and interest or of a tax determination. You will also need to give good cause as to why you were late reporting and remitting the TOT for that period. 

Your appeal will only be processed after you have submitted the worksheet and payment, if applicable, for the period in which you are requesting a waiver. 

Once the appeal has been submitted, it will be sent to management for review. You will be notified of the appeal decision by mail at the address we have on file for your account. 

10. What are my options if my penalty and interest or tax determination appeal is denied?

Any operator aggrieved by any decision of the County Executive Officer or their designee with respect to the amount of such tax, interest and/or penalties, as assessed under the provisions of Section 4.16.080 or 4.16090, may file a written notice of appeal within 10 working days of the mailing of the determination.

11. What if my renter(s) states they are exempt from the tax?

In general, exemptions are not allowed except in a very few circumstances. Refer to the Code for more detail (Section 4.16.040).

Go here to learn more about exemptions to TOT and to download an exemption application. 

12. How do I obtain a Transient Occupancy Tax certificate?

Transient occupancy tax certificates are managed by the Revenue Services Division. There is no fee for registering for a TOT certificate. 

Go here to learn how to register for a TOT certificate. 

13. Where do I display my new Transient Occupancy Registration Certificate?

The certificate is to be posted at all times in a conspicuous place on the premises (Section 4.16.060) (i.e. to be viewable by the transient occupying a space in a hotel on the premises).

14. Where can I find a copy of the Uniform Transient Occupancy Tax Code?

The full tax code is available in the Placer County Code website. You can also download the Transient Occupancy Tax Ordinance Booklet - 2022 revision (pdf).