Guides › California transient occupancy tax (TOT): registering a short-term rental
California transient occupancy tax (TOT): registering a short-term rental
Last checked Oct 26, 2026 from official sources. Not tax advice.
California has no statewide lodging tax. Each city or county sets its own transient occupancy tax, and you register with whichever one your address falls in.
Rather not track this yourself? See in two minutes what your rental owes and whether your platform already pays it. Free, private, no sign-up.
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| Jurisdiction | TOT | Who collects on Airbnb | Filing |
|---|---|---|---|
| Placer County (North Lake Tahoe) | 10% Tahoe/eastern slope; 8% western slope | The county FAQ says Airbnb and Vrbo do not collect it | Quarterly; a TOT certificate is required before the STR permit |
| Nevada County (unincorporated) | 10% | Airbnb has remitted since 2017; Vrbo and direct bookings: you file | Quarterly: Apr 30, Jul 31, Oct 31, Jan 31; $0 returns required; renew TOT registration each January |
| Town of Truckee | 12% TOT + 2% TBID (from Jul 1, 2026) | Not yet confirmed by us | Quarterly, through the Town’s STR portal; capped permit program |
| City of Big Bear Lake | 10% TOT + 3% TBID | Airbnb collects the 10%, not the 3% TBID | Monthly TBID reports, even with zero income |
| Mammoth Lakes | 15% (stays under 31 days) | Airbnb collects under a 2016 agreement | Monthly Town return for direct bookings |
Registration, in general
- Confirm the jurisdiction from the parcel, not the mailing address. A “Truckee” address can be in unincorporated Nevada or Placer County.
- Get the TOT certificate (sometimes called registration) before you rent. In Placer it comes before the STR permit; Nevada County requires it before renting.
- Get the local STR permit or license where one exists.
- File every period, including $0 periods where required, and include required fees such as cleaning in taxable rent.
Separate assessments such as a tourism business improvement district (TBID) are often filed on their own, even where the platform pays the main TOT.
Questions owners ask
What is transient occupancy tax in California?
A city or county tax on stays of 30 days or less in most jurisdictions (Mammoth: under 31 days). Rates and rules are set locally, from 7% to 15% in our mountain markets.
Does Airbnb pay California TOT?
It depends on the jurisdiction. Airbnb collects in Mammoth Lakes, Nevada County and the City of Big Bear Lake (not Big Bear’s 3% TBID); Placer County says Airbnb and Vrbo do not collect its TOT.
Sources
- Placer County, CA, Short-Term Rentals (checked Oct 26, 2026)
- Nevada County, CA, Transient Occupancy Tax (checked Oct 26, 2026)
- Town of Truckee, STR program (checked Oct 26, 2026)
- City of Big Bear Lake, TOT and TBID (checked Oct 26, 2026)
- Town of Mammoth Lakes, TOT (checked Oct 26, 2026)
- Mono County, TOT (checked Oct 26, 2026)
Related
- Ski and lake towns: who collects the lodging tax?
- Are cleaning fees subject to lodging tax?
- Direct bookings: who collects the lodging tax?
- Ski and lake towns
How it works
- Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
- Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
- We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.
Find out in two minutes what your rental owes.
A free, private check of your county’s lodging tax, whether Airbnb or Vrbo already pays it, and which permits apply. Founding prices from $19 per property per month; we file and pay from your own account, so your money never touches ours.
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