Transient Occupancy Tax (TOT)
Pursuant to the Placer County Health Officer’s guidance on March 24, 2020, short-term rental owners should immediately discontinue renting units and must comply with the Governor’s Executive Order to help our community stem the spread of the novel coronavirus. The Governor’s March 19, 2020 Executive Order (N-33-20) and Placer County Health Officer’s corresponding guidance require that short-term rentals cease all commercial operations with exceptions for COVID-19 essential workers. The only allowable operations are:
- To provide COVID-19 mitigation and containment measures (for example, isolation and quarantine or the housing of displaced persons or the homeless);
- To provide housing for essential critical infrastructure workers; and
- For use by the property owner and his/her immediate family members.
Travel to short-term rentals is not considered essential travel.
In circumstances where a short-term vacation rental unit (as defined in the Placer County Code) is rented or used for reasons other than the three identified exceptions above, Code Compliance will be issuing misdemeanor or administrative citations to non-compliant owners, property managers, and occupants, with fines of $500 per day for initial violations and $1,000 per day for subsequent violations. For more severe infractions, Code Compliance may also refer this matter to local law enforcement, or may revoke, suspend or deny the applicable short-term vacation rental permit.
Please call 530-448-8003 to report any concerns about short-term rentals in relation to the Governor’s order.
Thank you for your consideration.
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.
Transient Occupancy Tax revenue collected makes Placer County even better.
2016 to 2017 Budgeted Collections & Expenditures
- Capital Improvements: $2 million
- County Services: $5.5 million
- Marketing and Visitor Services: $3.8 million
- Transportation: $1.8 million
When Transient Occupancy Tax is 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.
|Quarter||Taxes Due (Postmark Date)||Delinquent After|
|July 1 to September 30
|October 1 to December 31||January 1
|January 1 to March 31||April 1
|April 1 to June 30||July 1