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.