Online Payments
You can pay your TOT taxes online using a debit or credit card, or an electronic fund transfer (EFT). For processing the payment transaction, you will be informed of any charges and fees before you authorize payment. Fees are non-refundable.
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 - Title 2 - Chapter 5 (Revenue) - Article 5, 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 lodg
ing 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 House | Bachelor Hotel | Bed and Breakfast Facility |
| Bunkhouse | Cabin | Studio Hotels |
| Camp Trailer | Campgrounds | Camps & Campsites |
| Condominium | Dormitory | Granny Unit |
| Guest House | House Trailer | House |
| Rooming House | Lodging House | Mobile Home |
| Motels, Hotels & Inns | Public or Private Clubs | Recreational Vehicle Parks |
| Recreational Vehicles (RVs) | Rooms in a Private Home | Any similar structure |
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 register for and obtain a Transient Occupancy Tax Certificate.
How to Obtain A Transient Occupancy Tax Certificate
You can register for a Transient Occupancy Tax Certificate 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.
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.
Quarterly Return Due Dates
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 31 |
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, read the Airbnb FAQs Airbnb Hosts Airbnb Hosts Airbnb Hosts.
Nevada County uses Host Compliance for short-term rental monitoring and collection of Transient Occupancy Tax (TOT). We have had instances where Airbnb has reported income to the wrong County. To protect yourself, it is highly recommended that you report your activity to Nevada County in the event that any errors occur with the Airbnb remittance process.
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.
