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El Dorado County, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 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.

These county ordinances apply to unincorporated areas of El Dorado County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

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.

View official code

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

050). 060); the certificate is nontransferable and voids when the operator changes. 070(A)). 080). 091). 040). 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?
The countywide rate is 10% of the rent charged for stays of 30 consecutive days or less, set by County Code Section 3.28.030(A). In the unincorporated Tahoe area, an extra 4% applies on top of the base rate for a combined 14%, and that added revenue is earmarked solely for snow removal and road maintenance on Tahoe-area roads.
Do short-term vacation rentals owe the tax?
Yes. The tax applies to any 'facility,' defined broadly under Section 3.28.020 to include any room or living space rented to transients, which covers vacation home rentals along with hotels, motels and other lodging. Only camping sites at privately owned campgrounds, timeshare stays and a few narrow exemptions in Section 3.28.040 are excluded.
What happens if an operator does not register or pay the tax on time?
The operator owes a 10% delinquency penalty right away, a second 10% penalty if the balance is still unpaid 30 days later, and 10% annual interest under Section 3.28.080. The Tax Collector can also record a certificate of tax lien against the operator's real property and pursue collection through a warrant of execution.
Can an operator dispute a TOT assessment?
Yes. Under Section 3.28.100, an operator has 15 days from the Tax Collector's notice of assessment to file a written notice of appeal with the County Clerk. A hearing officer reviews the dispute, and the decision is final and conclusive, with any amount still due payable immediately.

Sources & Official References

Other rules in El Dorado County

Fence Regulations: Height LimitsSome RestrictionsNoise Ordinances: Decibel LimitsSome RestrictionsParking Rules: EV ChargingSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsFence Regulations: Material RestrictionsSignificant RestrictionsFence Regulations: Retaining WallsSome Restrictions

All El Dorado County rules

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