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Transient Occupancy Tax

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Transient Occupancy Tax
Published on: 2/14/2012 12:00 AM

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:

•  apartment house
•  bachelor hotel
•  bed and breakfast facility
•  bunkhouse
•  cabin
•  camp
•  camp trailer
•  campgrounds
•  campsites,
•  condominium
•  dormitory
•  granny unit
•  guest house 
•  house trailervacation rental.jpg
•  house
•  inn
•  lodging house
•  mobile home
•  motel,hotel
•  public or private club
•  recreational vehicle parks
•  recreational vehicles
•  room in private home
•  rooming house
•  studio hotel
•  and any other similar structure 
The law requires that an operator register annually with the entity where the property is located and submit TOT revenues either monthly or quarterly. 
Tina Vernon
Treasurer-Tax Collector
Treasurer-Tax Collector

950 Maidu Avenue Suite 290
Nevada City, Ca 95959
Hours: 8am-5pm M-F
Phone: 530.265.1285
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