Transient Occupancy Tax (TOT) is levied for the privilege of occupying a room or rooms or other living space in a hotel, inn, tourist home or house, motel or other lodging for a period of 30 days or less. TOT is authorized under State Revenue and Taxation Code Section 7280 and Placer County Ordinance 5006-B. The tax acts as an additional source of non-property tax revenue to local government. In Placer County this tax is levied at a rate of 10% and 8%, depending on the location of the rental unit. * Notice to All TOT Certificate Holders 12-26-07
* Transient Occupancy Tax Ordinance
* Property Management Company
* Application for TOT Certificate
* Frequently Asked Questions
* Electronic TOT Filing
* Remittance Address
* TOT Booklet
* Forms
* TOT Tax Rate Lookup