The Transient Occupancy Tax (TOT, Hotel, Motel, Campground or Bed Tax) is authorized under State Revenue and Taxation Code Section 7280 and the Nevada County General Code, as an additional source of non-property tax revenue to local government. This tax is levied in Nevada County at a rate of 10% for accommodations at lodging and camping facilities in the unincorporated areas of the County. This tax is collected by lodging facilities where the lodger stays for 30-days or less and is remitted to the County on a quarterly or monthly basis. This tax applies to any structure, or any portion of any structure which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or for sleeping purposes and includes any:
The law requires that an operator register annually with the entity where the property is located and submit TOT revenues either monthly or quarterly.