If your property is located in the unincorporated area of the County and is rented out to Transients for less than one month, you must obtain a Transient Occupancy Tax Certificate.
How Do I Obtain A Transient Occupancy Tax Certificate?
You must submit a completed registration form in order to obtain a Transient Occupancy Tax Certificate. Registrations for a Transient Occupancy Tax Certificate may be submitted online through the Transient Occupancy Registration System. If you are unable to complete the registration online, please contact our office at 530-265-1285.
Operators will receive the certificate via email once the registration is processed. The certificate number is the account number associated with the lodging business and should be displayed and referenced on all remittances and/or correspondence submitted to our office.
What Is The Tax Percentage Rate?
When Are Returns And Payments Due?
Returns and payment must be submitted on or before the last day of the month following the close of each quarter. Tax returns and payments may be submitted online through the Transient Occupancy Registration System.
|Quarter||Taxes Due (Postmark Date)||Delinquent After|
|Quarter 1: Jul - Sep||October 31||October 31|
|Quarter 2: Oct - Dec||January 31||January 31|
|Quarter 3: Jan - Mar||April 30||April 30|
|Quarter 4: Apr - Jun||July 31||July 3|