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What is Transient Occupancy Tax?

It is a rental tax that is paid by the guest for short-term rentals up to 30 days. It is not a tax on the business operator.

Rentals include:

  • room(s)
  • living spaces in hotels
  • inns
  • tourist home or house
  • motel
  • other lodging

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.

Why is Transient Occupancy Tax Important to Collect?

The tax paid by visitors helps fund projects that benefit the County as a whole. These include public parks, infrastructure improvements, and historical and environmental preservation. It is an added source of non-property tax revenue to Placer County.

Exemption to TOT

If the renter is a federal or state officer or employee on official business, they can apply for exemption to TOT by completing and filing the exemption application at the time the occupancy is agreed to, prior to taking occupancy of the rental. A contractor for the government agency cannot apply for exemption.

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