Unincorporated Siskiyou County imposes a 12% Uniform Transient Occupancy Tax (TOT) on stays of 30 days or fewer under Section 8-4.03 of the County Code. A separate 2% Tourism Business Improvement District (TBID) assessment also applies to lodging. VR Activity Permit holders must hold a TOT certificate and business license before the permit issues.
Siskiyou County's Uniform Transient Occupancy Tax is set at twelve percent (12%) of the rent under Section 8-4.03 of the County Code (originally Ordinance 406, effective January 1, 1965, amended by Ordinance 90-07). The tax is the transient's debt to the County, but the operator must collect it at the same time as the rent (Section 8-4.05) and file returns and remit quarterly, on or before the last day of the month following the close of each calendar quarter (Section 8-4.07). Vacation rental operators in the unincorporated county collect TOT just like hotels. In addition, the Discover Siskiyou Tourism Business Improvement District (formed 2015) imposes a 2% assessment on lodging, including vacation rentals, used for destination marketing. Airbnb's own tax disclosure confirms that guests in unincorporated Siskiyou County pay 12% TOT and 2% TBID on the listing price (including cleaning fees) for reservations of 30 nights or shorter. Section 10-6.6109 of the vacation rental ordinance requires owners to obtain both a business license and a transient occupancy tax certificate before the VR Activity Permit issues, and permittees must stay current on all required taxes and fees.
Failing to collect, report, or remit TOT under Chapter 8-4 exposes the operator to penalties and interest, with the operator personally liable for amounts that should have been collected. Tax delinquency is also a ground to deny a VR Activity Permit under Section 10-6.6106 and to revoke one under Section 10-6.6109.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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