El Dorado County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base TOT rate
- 10% of rent countywide
- Tahoe area rate
- Additional 4% (14% total)
- Filing frequency
- Quarterly, due end of following month
- Registration deadline
- 30 days after opening
- Late penalty
- 10%, then +10% after 30 days
- Appeal window
- 15 days to County Clerk
Summary
El Dorado County charges a 10% transient occupancy tax on rent paid for stays of 30 days or less in hotels, motels, vacation rentals and other short-term lodging countywide, per County Code Section 3.28.030(A). In the unincorporated Lake Tahoe area, an additional 4% tax applies, bringing the total to 14%, dedicated to snow removal and road maintenance on Tahoe-area roads.
A.For the privilege of occupancy in any facility, except a camping site or a space at a privately-owned campground or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator.B.[Reserved.]C.For the privilege of occupancy in any facility, except a camping site or a space at a privately-owned campground or recreational vehicle park, in addition to the tax specified in Subdivision A above, each transient is subject to and shall pay an additional tax in the amount of four percent of the rent charged by the operator in the unincorporated portion of the Tahoe Area of the County.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13 Update 4).
Full Breakdown
Every operator of a hotel, motel, inn, vacation home rental, campground space or other lodging facility that houses transients for 30 consecutive days or less must collect the tax at the time rent is paid and remit it to the County Tax Collector (County Code Section 3.28.030, Section 3.28.050). Operators must register the facility within 30 days of opening and post a Transient Occupancy Registration Certificate in a conspicuous location (Section 3.28.060); the certificate is nontransferable and voids when the operator changes. Returns and full tax payment are due quarterly, by the last day of the month following each calendar quarter (Section 3.28.070(A)).
Missing a deadline triggers a 10% original delinquency penalty, and if the balance is still unpaid 30 days later, a second 10% continued-delinquency penalty is added on top of the first; the Tax Collector can add a 25% penalty if the nonpayment is fraudulent, plus 10% annual interest (Section 3.28.080). Unpaid tax becomes a certificate of tax lien recorded against the operator's real property with the County Recorder, valid for ten years and renewable (Section 3.28.091). Timeshare stays, government-employee stays on official business, and complimentary stays with no rent collected are exempt (Section 3.28.040).
An operator disputing a Tax Collector assessment has 15 days from the notice to file a written appeal with the County Clerk for a hearing officer's review (Section 3.28.100).
Violations & Fines
Failure to remit TOT on time draws a 10% penalty immediately, a second 10% penalty after 30 more days of delinquency, and a 25% fraud penalty if the Tax Collector finds the nonpayment intentional, on top of 10% annual interest (Section 3.28.080). The Tax Collector can record a lien against the operator's property and, after 20 days' notice with no hearing request, use a warrant of execution to seize and sell property to collect unpaid tax (Sections 3.28.090, 3.28.091).
Frequently Asked Questions
What is El Dorado County's transient occupancy tax rate?
Do short-term vacation rentals owe the tax?
What happens if an operator does not register or pay the tax on time?
Can an operator dispute a TOT assessment?
Sources & Official References
Other rules in El Dorado County
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