Yes. You must submit a tax return even if there were no rentals during the quarter (Section 4.16.070).
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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:
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:
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).
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.
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.
Rent and fees include, but are not limited to:
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.
You must file it every quarter.
Any operator that collects transient occupancy taxes in excess of $400,000 in a given fiscal year shall make remittance on a monthly basis in the succeeding fiscal year.
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 DepartmentRevenue Services Division10810 Justice Center DriveSuite 100Roseville, CA 95678
A certificate holder may request a waiver of penalties and interest 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).
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.
In general, exemptions are not allowed except in a very few circumstances. Refer to the Code for more detail (Section 4.16.040).
Transient occupancy tax certificates are managed by the Revenue Services Division. You may complete a Transient Occupancy Tax application form (PDF) online and submit it to the Revenue Services Division (Section 4.16.060a).
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).
The full tax code is available in the Placer County Code website.