The Governor’s March 19, 2020 Executive Order (N-33-20) remains in effect until further notice, which requires that individuals stay home or at their place of residence except as needed to maintain continuity of operations of the critical infrastructure sectors. Essential critical infrastructure does not include commercial use of a short-term rental unless the unit is used to provide COVID-19 mitigation or containment measures, or is for housing COVID-19 essential workers. Short-term rental owners should immediately discontinue renting units and must comply with the Governor’s Executive Order to help our community stem the spread of the novel coronavirus. For the most current updates and information on COVID-19, go to: https://www.placer.ca.gov/coronavirus.
Visitors are drawn to Placer County by its natural beauty and the region's unique and historical attractions. The economic impact of tourism is vital to the local economy. Balancing the costs and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax (TOT) is an important part of that balance.
Transient Occupancy Tax revenue collected makes Placer County even better.
It is due on or before the last day of the month following the close of each quarter. If the due date falls on a United States Post Office Closure date, the tax due date will be the next business day (excluding federal holidays).
As a registered operator, you will receive quarterly Transient Occupancy Tax returns by mail. You must declare total rents charged and received, and taxes collected from guests. You are responsible to pay the full amount of TOT for the quarter, even if you did not collect it from the guest. You must submit a tax return even if there were no rentals during the quarter.
|Quarter||Taxes Due (Postmark Date)||Delinquent After|
|July 1 to September 30
|October 1 to December 31||January 1
|January 1 to March 31||April 1
|April 1 to June 30||July 1