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. 

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 or a tax determination assessment by the County?
10. What are my options if my penalty and interest or tax determination 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?