Transient Occupancy Tax (TOT)
Effective January 12, Short Term Rentals in Placer County are permitted to resume regular operations. The Greater Sacramento region currently meets the criteria to exit the Regional Stay Home Order. Counties in this region, including Placer County, will immediately go back to their appropriate tiers based on cases and test positivity rate. For more information, please visit www.covid19.ca.gov.
Measure A is a proposal to reauthorize the current additional 2% TOT in North Lake Tahoe. Measure A will be on the June 7, 2022 Statewide Direct Primary Ballot for Eastern Placer County voters. To learn more, go here.
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.
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