Transient Occupancy Tax

PAY ONLINE HERE: Quarterly signed returns will still need to be received via email or mail by due date.  

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 HostsVacation Rental House

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 trailer
  • 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.