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. 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.

Information for Airbnb Hosts

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: