Transient Occupancy Tax (TOT) is a rental tax paid by the guest for short-term rentals up to 30 days. It is not a tax on the business operator. Property owners / management companies must collect the tax from the guest on behalf of the County per Revenue Taxation Code 7280 and Placer County Code, Article 4.16. Download the Uniform Transient Occupancy Tax Code booklet (PDF) for more information.
TOT also applies to rentals from all internet based rental services like Airbnb, Homeaway, and Vacation Rental By Owner (VRBO) in the unincorporated areas of Placer County.
The tax paid by visitors helps fund projects that benefit the County as a whole. These include public parks, infrastructure improvements, and historical and environmental preservation. It is an added source of non-property tax revenue to Placer County.
If the renter is a federal or state officer or employee on official business, they can apply for exemption to TOT by completing and filing the exemption application (PDF) at the time the occupancy is agreed to, prior to taking occupancy of the rental. A contractor for the government agency cannot apply for exemption.