Transient Occupancy Tax (TOT)

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 is an important part of that balance.

Transient Occupancy Tax revenue collected makes Placer County better. 

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For more information about short-term rentals, visit the Short-Term Vacation Rental Program main page, here: https://www.placer.ca.gov/6109/Short-Term-Rental-Program

STR Complaints

Please contact the 24/7 hotline at 530-448-8003 to report a violation, be sure to include your name, phone number, address of the property you are reporting and a description of the violation occurring. Complaints can also be submitted via email to  strcompliance@placer.ca.gov or through the Placer Connect system using the following steps

  • Go to https://www.placer.ca.gov/3743/Report-a-Concern
  • Scrolling to the Placer County Connect section located in the middle of the page.
  • Then, either:
    1. Search for “STR Complaint” in the search box and select “STR Complaint” form from the result.
    2. Click on “Code Compliance” -> “STR Complaint”

A short-term rental helpline has been established for residents and guests to offer fast, discreet assistance resolving a short-term rental ordinance violation.

When Transient Occupancy Tax is Due

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.

Tax Filing Deadlines

Quarter Taxes Due (Postmark Date) Delinquent After
July 1 to September 30
 October 1
 October 31
October 1 to December 31 January 1
 January 31
January 1 to March 31 April 1
 April 30
April 1 to June 30 July 1
 July 31