When and How to Pay Non-Lodging TBID - Tier 1 Businesses

Tier 1 Businesses 

Confirm that your business is responsible for the Tier 1 level of TBID assessment

Tier 1 businesses are responsible for collecting, reporting, and remitting 1% of their revenue on a quarterly basis. 

The Tier 1 TBID payment and worksheet are due on or before the last day of the month following the end 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).  Below are the filing deadlines for each quarter: 

Tier 1 TBID Filing Deadlines

QuarterTaxes Due (Postmark or Email Date)Delinquent After
July 1 to September 30October 1October 31
October 1 to December 31January 1January 31
January 1 to March 31April 1April 30
April 1 to June 30July 1July 31

How to submit your Tier 1 TBID worksheet and payment

1. Mail: 

  • Print the Tier 1 TBID quarterly worksheet, available here
  • Complete the worksheet fully, using the above filing chart to indicate the appropriate reporting period
  • Include payment by check, cashier's check, or money order made out to County of Placer, Revenue Services. 
  • Mail the worksheet and payment to County of Placer, Revenue Services Division, 10810 Justice Center Drive Suite 100, Roseville CA 95678

2. Email:

  • Print the Tier 1 TBID quarterly worksheet, available here, or download the form to your computer
  • Complete the worksheet fully, using the above filing chart to indicate the appropriate reporting period
  • Email the worksheet to Revenue Services at TOT@placer.ca.gov. Indicate in your email that you will be paying the TBID due through Official Payments
  • Make your payment through the Official Payments site. You will be able to pay by debit or credit card (Discover, MasterCard, VISA and American Express accepted), or by electronic fund transfer (EFT). For processing the payment transaction, you will be informed of any charges and fees before you authorize payment. The fee is non-refundable. The fee table is below: 
    • Credit Card payments: $2.50 for transactions from $1.00 to $100, 2.75% on transactions of $100.01 or more
    • Debit Card payments: $1.00 for transactions from $1.00 to $100, 1.75% on transactions of $100.01 or more
    • Electronic Fund Transfer payments/E-checks: $0.75 per transaction (E-checks only accepted online or by phone)

3. Online:

  • Access the Deckard online TBID reporting portal
  • The portal will lead you through the steps needed to report the TBID due, including payment. The fee table for payments made through the Deckard online-only payment portal is below: 
    • Credit or Debit Card payments: 2.9% of the total plus an additional $0.30
    • Electronic Fund Transfer payments: 0.8% of the total, capped at $5.00, plus a $1.50 account verification fee
  • If you report and remit using the online portal, you do NOT need to submit a paper copy of the worksheet

Any item returned by your bank may result in an additional fee of $65 being charged to you per Placer County Ordinance 5527-B.

What saleable items are NOT subject to the TBID assessment and can be excluded from my gross taxable revenue? 

Go here to view a list of items that are included and not included in the TBID assessment.