Transient Occupancy Tax (TOT) | Sierra County, CA (2024)

Transient occupancy tax (TOT) is a voter approved tax collected from lodgers when they rent a house, cabin, motel/hotel room, campsite or RV space in the county for 30 days or less. This tax is levied in Sierra County at a rate of 12.5% of the total rent charged for accommodations at lodging and camping facilities and assists in paying for general county services such as law enforcement, ambulances, parks, and promotion of tourism. This tax applies to any structure or any portion of any structure which is occupied, intended, or designed for occupancy by transients for dwelling, lodging, or for sleeping purposes.

Sierra County has recently upgraded to a new TOT software system called Deckard Technologies/RENTALSCAPE which is a short-term rental identification platform for local government and compliance teams. To learn more, you can visit their website by clicking here.

How Do I Register To Start Collecting The Tax?

Each operator of a lodging located within the unincorporated area of Sierra County is required to register the lodging with the Tax Collector within thirty (30) days of commencing business. Please complete the TOT Registration Form as well as the Waiver of Release of Information and return completed forms to the Tax Collector's office either by mail or in person - emailed registration and release of information forms are not accepted. The Tax Collector will then provide the operator with a "Transient Occupancy Tax Certificate" which is required to be posted at all times in a conspicuous place at the lodging. This Transient Occupancy Tax Certificate is a requirement for the STR permitting process.

TOT Registration Form

Waiver of Release of Information

Short Term Rental Ordinance No. 1117

On October 18, 2022, the Sierra County Board of Supervisors adopted a new zoning ordinance to regulate short-term rentals. Short-term rentals (STR) are residential units rented for 30 days or less, typically advertised as vacation rentals on sites like Airbnb and VRBO.

To learn more about the STR ordinance and permitting process, please visit the Short-Term Rentals tab on the Planning Department's county webpage.

Is The TOT Quarterly Return Form Available Online?

Yes. Please mail or deliver your original return to our office in person by the specified due date. Emailed returns will not be accepted.

TOT Return form

Do I Still Need To File A Return Form, Even If I Did Not Collect Any Rent During The Quarter?

Yes, returns must be filed each quarter even if no rent has been collected and no tax due.

Unsure Whether You Are Required To Collect The Transient Occupancy Tax?

Contact the Tax Collector's Office to ensure you are not in violation of Sierra County Code: Chapter 5.20 Transient Occupancy Tax or Sierra County Ordinance 1117

What Do I Do If I Am No Longer Renting On A Transient Basis?

Complete and sign a Claim of Exemption from Transient Occupancy Tax form and mail to our office as soon as the property is no longer offered on a short-term basis.

What If I Rent For More Than 30 Days?

A Non-Transient Certificate must be signed by the occupant of their intent to stay over 30 days and the form must be filed with the Tax Collector's office at the onset of the stay.

Where Can I Find More Information On Collecting The TOT?

The TOT Handbook is a handy reference and the County Code for TOT is the enacting county law.