Transient Occupancy Tax

Visitors are drawn to Placer County by its natural beauty and the region's unique and historical attractions. The economic impact of tourism is vital to the local economy. Balancing the costs and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax (TOT) is an important part of that balance.

What is Transient Occupancy Tax?

It is a rental tax paid by the guest for short-term rentals up to 30 days.

It is not a tax on the business operator. Property owners / management companies must collect the tax from the guest on behalf of the County per Revenue Taxation Code 7280 and Placer County Code, Article 4.16. Download the Uniform Transient Occupancy Tax Code booklet for more information.

TOT also applies to rentals from all internet based rental services like Airbnb, Homeaway, and Vacation Rental By Owner (VRBO) in the unincorporated areas of Placer County. Learn more »

When is Transient Occupancy Tax Due?

It is due on or before the last day of the month following the close of each quarter.

If the due date falls on a United States Post Office Closure date, the tax due date will be the next business day (excluding federal holidays).

As a registered operator, you will receive quarterly Transient Occupancy Tax returns by mail. You must declare total rents charged and received, and taxes collected from guests. You are responsible to pay the full amount of TOT for the quarter, even if you did not collect it from the guest.

You must submit a tax return even if there were no rentals during the quarter.

Tax Filing Deadlines

Quarter Taxes Due
(Postmark Date)
Delinquent after
Jul 1 - Sep 30 Oct 1 Oct 31
Oct 1 - Dec 31 Jan 1 Jan 31
Jan 1 - Mar 31 Apr 1 Apr 30
Apr 1 - Jun 30 Jul 1 Jul 31

Register a Property

You must register and collect TOT within 30 days of ...

either:

  • starting the business;
  • when you begin advertising or;
  • when a unit becomes available for rent.

You can complete and submit the registration application for a Transient Occupancy Tax registration certificate online or complete, print and return the application. Learn more »