Calaveras County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged
- Enforcing agency
- County Tax Administrator (Tax Collector)
- Registration deadline
- 30 days after starting business
- Reporting cycle
- Quarterly, due end of following month
- Appeal deadline
- 15 days to Board of Supervisors
- Penalty
- Misdemeanor, up to $500 fine/6 months jail
Summary
Calaveras County imposes a transient occupancy tax of twelve percent on rent charged for hotel stays in the unincorporated county. Chapter 3.12 defines 'hotel' broadly to include motels, inns, lodging houses and similar structures, and the county tax administrator, the county tax collector, collects and enforces the tax.
For the privilege of occupancy in any hotel in the unincorporated area of the county, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax is due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator. Revenue generated by this tax shall be used for unrestricted general revenue purposes to maintain or improve essential county services and infrastructure, including but not limited to Sheriff's patrols, emergency fire district response and protection, road and pothole repairs, traffic flow and safety improvements, attracting and retaining businesses, and reinvestment in economic development.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23 Update 2).
Full Breakdown
030, every transient occupying a hotel room in the unincorporated area owes a tax of twelve percent of the rent charged by the operator, a rate set by county voters through Measure G on November 6, 2018. The tax is a debt owed by the transient to the county, extinguished only by payment to the operator or the county, and must be paid to the operator at the time rent is paid; if paid in installments, a proportionate share is due with each installment, and the balance is due when the transient stops occupying the room.
If an operator does not collect it, the tax administrator, the county tax collector, can require the transient to pay directly. Revenue funds unrestricted general county services: sheriff's patrols, emergency fire district response, road and pothole repairs, traffic safety improvements, and economic development. 060). 070). 110). 100). 120).
Violations & Fines
Violating any provision of Chapter 3.12, including an operator's willful refusal to remit collected tax, is a misdemeanor punishable by a fine of not more than five hundred dollars, imprisonment in the county jail for not more than six months, or both (Sections 3.12.080, 3.12.140). The same misdemeanor penalty applies to an operator who fails to register, fails to file a required return, or files a false or fraudulent return or refund claim.
Frequently Asked Questions
What is the transient occupancy tax rate for hotels in unincorporated Calaveras County?
Who administers and collects the tax?
What happens if a hotel operator does not pay the tax?
Can an operator appeal a tax assessment?
Sources & Official References
Other rules in Calaveras County
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