About TOT

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.

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.

Rentals

Rentals include:

  • Inns
  • Living Spaces in Hotels
  • Motel
  • Other Lodging
  • Room(s)
  • Tourist Home or House

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.

Why Transient Occupancy Tax is Important to Collect

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.

Exemption to TOT

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.