Transient Occupancy Tax (TOT)

Transient Occupancy Tax (TOT)

What is it?

Transient occupancy tax (TOT), also known as "bed tax", is a voter approved tax collected from lodgers when they rent a motel room, campsite or RV space in the county for 30 days or less. The tax is 10% of the total bill for lodging and assists in paying for general county services such as law enforcement, ambulances, parks and promotion of tourism.

I am offering for rent a vacation home, motel units, campsites or RV spaces. How do I register to collect the tax?

Complete the TOT Registration Form and return it to the Tax Collector.

How can I find out more about collecting the TOT?

The TOT handbook is a handy reference and the County Code for TOT is the enacting county law.

Is the TOT quarterly return available online?

Yes: TOT Return

Unsure whether you are required to collect the transient occupancy tax?

Contact the Tax Collector's Office because failure to collect the tax on behalf of the county is a violation of the Sierra County Code. TOT Handbook

What do I do if I am no longer renting on a transient basis?

Fill out a claim of exemption from collecting transient occupancy tax.

What if I rent for more than 30 days?

You do not have to collect the 10% tax and a non-transient certificate must be signed by the occupant of their intent to stay over 30 days.