Transient Occupancy Tax
On November 4, 2020 Tuolumne County Voters approved Measure U, increasing the Transient Occupancy Tax (TOT or Hotel Tax) rate from 10% to 12% and extending the tax to RV parks and campgrounds. The approved Measure amends Tuolumne County Ordinance Code, Chapter 3.32. The Ordinance, along with forms and other helpful information can be found below.
Beginning July 1, 2021, Operators are required to collect tax payments from short-term occupants of hotels, short-term rentals, RV parks and campgrounds at the new higher rate. The tax shall be accounted for separately and held in trust for the County by the Operator until it is remitted quarterly. Failure to charge the correct rate on the effective date shall be deemed a debt owed by the Operator to the County. Reservations paid in full prior to July 1, 2021 will be exempt from the increase.
If you have any questions please contact our office at (209) 533-5544.
For the privilege of occupancy in any hotel within the unincorporated area of Tuolumne County, each transient is subject to and shall pay a tax in the amount of 10% (12% effective July 1, 2021) of the rent charged by the operator. This tax applies to 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:
- Bed and Breakfast Facility
- Studio Hotel
- Room in Private Home
- Mobile Home
- lodging House
- Rooming House
- Guest House
- Apartment House
- Public or Private Home
- RV Parks (Effective July 1, 2021)
- Campgrounds (Effective July 1, 2021)
- Fillable TOT Return
- TOT Return
- TOT Application
- What Charges are Taxable?
- Airbnb TOT FAQ's
- VRBO/Home Away Regulations
- Transient Occupancy Tax Ordinance (Chapter 3.32)
- Transient Occupancy Tax Amendment Effective July 1, 2021
- TOT Cease of Business
TOT Filing Periods
|Quarter Filing||Months Included||Payment Delinquent After|
|1st Quarter||January - March||April 30|
|2nd Quarter||April - June||July 31|
|3rd Quarter||July - September||October 31|
|4th Quarter||October - December||January 31|
Transient Occupancy Tax (TOT) Documents