Truckee, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current TOT rate
- 12% of rent, Jan 1 2021 to Dec 31 2040
- Rate outside that window
- 10% of rent charged
- Applies to
- Hotels, motels, vacation homes, STRs, hosted rentals
- Filing frequency
- Quarterly returns to the Tax Administrator
- Original delinquency penalty
- 10% of tax due
- Continued delinquency cap
- Up to 50% in 10% increments
- Appeal deadline
- 15 days to Town Council
Summary
Truckee taxes every stay under thirty days at twelve percent of the rent charged, a rate that runs from January 1, 2021 through December 31, 2040 before reverting to ten percent. The tax applies to hotels, motels, vacation homes, condos, and any single-family dwelling rented to transients, so a short-term rental owes it exactly like a hotel room does. Operators collect it from guests and remit it to the Town's Tax Administrator.
"Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes, but is not limited to, any hotel, inn, vacation home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, campground, recreational vehicle park, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof, duplex, triplex, single-family dwelling units except any timeshare as set out in Revenue and Taxation Code Section 7280 ... For the privilege of occupancy in any hotel between January 1, 2021, and December 31, 2040, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator.
Full Breakdown
24, the Uniform Transient Occupancy Tax of the Town of Truckee, taxes occupancy in any 'hotel' for stays of thirty consecutive nights or less. 02. 030 sets the rate at twelve percent of the rent charged for occupancy between January 1, 2021 and December 31, 2040; outside that window the rate drops to ten percent. 060. 070, due on the first weekday of the month following each quarter, with the postmark or the Town's electronic filing system controlling the filing date. All tax collected is held in trust for the Town until remitted.
The Tax Administrator can shorten the reporting period to as little as thirty days for a given certificate holder when needed to protect collection, and returns and payment come due immediately if an operator ceases business. A notice recorded with the Nevada County Recorder puts buyers on notice that unpaid transient occupancy tax follows the property through a sale, and no Town permit or entitlement issues to a successor while tax remains unpaid.
Violations & Fines
Late remittance draws a ten percent penalty on the tax owed, plus another ten percent for each additional thirty-day period the tax stays unpaid, capped at fifty percent, plus 1.5 percent monthly interest. A twenty-five percent fraud penalty applies on top of those amounts if the Tax Administrator finds the nonpayment was fraudulent. Failing to register, remit, or file a return is an infraction punishable by a court-set fine, and the Town can pursue administrative citations under Chapter 1.03, deny a registration certificate renewal, or record a lien against the property for unpaid tax.
Frequently Asked Questions
Do short-term rentals in Truckee pay the transient occupancy tax?
What is Truckee's current hotel tax rate?
What happens if an operator remits the tax late?
How does an operator appeal a tax assessment?
Sources & Official References
Other rules in Truckee
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