The Transient Occupancy Tax (TOT, Hotel, Motel, Campground or Bed Tax) is authorized under State Revenue and Taxation Code Section 7280, 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 accommodations of a membership campground or a time-share property are exempt from the transient occupancy tax when the guest is an owner or a nonpaying guest of an owner. Local governments may not impose a transient occupancy tax upon a recreational vehicle park or mobile home campsite that is located in a state park. Camping facilities run by a county or municipality are exempt as well.
TOT funds are discretionary, in that the Board of Supervisors may direct use of these funds for any legitimate county expense. The tax code does not require any specific use of the Transient Occupancy Tax (TOT) Funds.
In Nevada County, 88% of TOT collected goes directly to the County General Fund, 6% to the Airport and 6% to Recreation (Planning Department).
Please contact this office if you have any questions about the TOT process and registration. Information and forms relating to the process are found below: