Transient Occupancy Tax

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Transient Occupancy Tax

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 lodgVacation Rental Houseing 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:

Apartment HouseBachelor HotelBed and Breakfast Facility
BunkhouseCabinStudio Hotels
Camp TrailerCampgroundsCamps & Campsites
CondominiumDormitoryGranny Unit
Guest HouseHouse TrailerHouse
Rooming HouseLodging HouseMobile Home
Motels, Hotels & InnsPublic or Private ClubsRecreational Vehicle Parks
Recreational Vehicles (RVs)Rooms in a Private HomeAny similar structure

Do I Need A Transient Occupancy Tax Certificate?

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?

The tax rate for the unincorporated areas of Nevada County is 10% of the rent and is authorized under State Revenue and Taxation Code Section 7280 and the Nevada County General Code.

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

QuarterTaxes Due (Postmark Date)Delinquent After
Quarter 1: Jul - SepOctober 31October 31
Quarter 2: Oct - DecJanuary 31January 31
Quarter 3: Jan - MarApril 30April 30
Quarter 4: Apr - JunJuly 31July 3

Do I Still Need To File A Tax Return, Even If I Did Not Collect Any Rent During The Quarter?

Yes, returns must be filed each quarter even if no tax is due.

Airbnb Hosts

Attention TOT Registrants, Effective May 1, 2017, Airbnb, Inc. will be collecting and remitting to the County the 10% TOT tax for all those advertising and renting through Airbnb. For additional information, click here.

If you are renting through other vacation rental sites (VRBO, HomeAway, etc.) you are still required to register and remit the TOT tax directly to our office through the online registration system.

The law requires that an operator register annually with the entity where the property is located and submit TOT revenues either monthly or quarterly.