Transient Occupancy Tax

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 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:

  • Apartment Houses
  • Bachelor Hotels
  • Bed and Breakfast Facilities
  • Bunkhouses
  • Cabins
  • Studio Hotels
  • Camp Trailers
  • Campgrounds & Campsites
  • Condominiums
  • Dormitories
  • Granny Units
  • Guest Houses
  • House Trailers
  • Houses
  • Rooming Houses
  • Lodging Houses
  • Mobile Homes
  • Motels, Hotels & Inns
  • Public or Private Clubs
  • Recreational Vehicles (RVs) and RV Parks
  • Rooms in Private Homes
  • Any similar structures 

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. 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 payments 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 1: July - September, due on or before October 31
  • Quarter 2: October - December, due on or before January 31
  • Quarter 3: January - March, due on or before April 30
  • Quarter 4: April - June, due on or before 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 above.

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.