Placer County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base tax rate
- 8% of rent (Western Slope)
- North Lake Tahoe rate
- 10% of rent (since Oct. 2012)
- Transient threshold
- Stays of 30 days or less
- Registration deadline
- 60 days after ordinance / 30 days after opening
- Late penalty
- 10% + 10% + 25% fraud, plus interest
- Remittance schedule
- Quarterly, or monthly over $400,000/year
Summary
Placer County collects a Transient Occupancy Tax on hotel, motel and short-term rental stays under 31 days. The rate is eight percent of rent countywide, rising to ten percent within the North Lake Tahoe Transient Occupancy Tax Area effective since October 1, 2012. Operators must register with the tax administrator and post a certificate before renting to guests.
For the privilege of occupancy in any hotel in the "Western Slope Transient Occupancy Tax Area," each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. ... Effective October 1, 2012, for the privilege of occupancy in any hotel located in that portion of Placer County legally described in subsection D of this section as the "North Lake Tahoe Transient Occupancy Tax Area," each transient is subject to and shall pay an additional two-percent tax for a total tax in the amount of 10% of the rent charged by the operator. The two percent incorporated herein is a general tax.
Full Breakdown
030 imposes the Transient Occupancy Tax (TOT) on any transient occupying a hotel room for 30 consecutive days or less; occupancy is presumed transient unless the guest signs a written agreement, before check-in, obligating them to pay market rate for at least 31 days. In the Western Slope Transient Occupancy Tax Area, the base rate is eight percent of rent. 030(D), pay an additional two-percent general tax for a combined 10 percent. Operators collect the tax when rent is paid and hold it in trust for the county until remitted.
060, every operator must register with the tax administrator within 60 days of the ordinance's effective date or 30 days of commencing business, obtain a transient occupancy registration certificate for each hotel or separate assessor's parcel, and post it conspicuously. The certificate number must also appear in all print and electronic advertising unless the operator already holds a county business license. Operators must designate a local contact person, available within 50 miles or via a staffed front desk, who can access and manage the unit.
070. 040 cover federal or state officers on official business, Red Cross emergency-shelter rooms, complimentary no-rent stays, and timeshare or membership-camping interests, but each exemption requires a signed claim filed with the operator at booking.
Violations & Fines
Under § 4.16.090, late remittance draws a 10 percent original-delinquency penalty, plus a second 10 percent penalty if still unpaid 30 days later, and a 25 percent fraud penalty on top of both if the tax administrator finds the return fraudulent. Unpaid tax also accrues interest at 1.5 percent per month. Failure to produce records after written notice adds $100 per day. Violations are punishable under Article 1.24 of the county code or Penal Code § 424.
Frequently Asked Questions
Does Placer County's transient occupancy tax apply to Airbnb and short-term rentals?
What is the North Lake Tahoe Transient Occupancy Tax Area?
What happens if a Placer County hotel operator doesn't pay the TOT on time?
Sources & Official References
Other rules in Placer County
California rules heatmap·Compare Placer County to another location·View the California hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.