Placer County, CA Short-Term Rentals: Taxes & Fees (2026)

Short-term stays of fewer than 30 days in unincorporated Placer County are subject to Transient Occupancy Tax (TOT). The county applies two base rates: 10% on the eastern slope (North Lake Tahoe area) and 8% on the western slope. The eastern-slope rate reflects an additional 2% approved by voters (originally in 1996 to address Tahoe Basin tourism impacts) on top of the base 8% that applies countywide. Eastern-slope properties may also owe a North Lake Tahoe Tourism Business Improvement District (TBID) assessment of 1% or 2% depending on zone (Zone 1, closest to the lake, is 2%; Zone 2 is 1%), and certain bookings carry an additional MTC assessment.

Every operator must obtain a TOT certificate before renting and remit collected tax to the county. On the permitting side, the STR application/renewal fee is $326.02 (non-refundable), and the interior Fire Life Safety inspection is $507.02 in the North Tahoe, Northstar, and Olympic Valley fire districts (the Truckee Fire District sets its own inspection fee). Zero-interest loans of up to $2,200 are available to help with bear-box/animal-resistant container costs. Operators should confirm their exact combined rate using the county's parcel-based rate lookup tool, because TBID and MTC boundaries vary by location.