Transient Occupancy Tax (TOT)

*** EFFECTIVE JULY 1, 2021, THE TOT TAX WILL INCREASE TO 12.5% ***

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 12.5% 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. Please mail your original signed return to our office by the due date. Emailed returns will not be accepted as timely.  TOT Return form

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 12.5% tax and a non-transient certificate must be signed by the occupant of their intent to stay over 30 days.

*** EFFECTIVE JULY 1, 2021, THE TOT TAX WILL INCREASE TO 12.5% ***