Translate
Twitter Icon Facebook Icon Facebook Icon Facebook Icon
Slider Accent

TOT/TBID

Transient Occupancy Tax (TOT)
and
Tourism Business Improvement District (TBID)

In accordance with Yuba County ordinance 5.30, all hotels, motels, bed and breakfasts, inns, accommodation-sharing locations (such as Airbnb and Homeshare), cabins, and the like that are located in the unincorporated area of the County are required to collect transient occupancy tax (TOT) in the amount of 10% from all occupants (with the exception of those that qualify for a government exemption or those who maintain occupancy for 30 consecutive days or more). All establishments are required to register with the Treasurer and Tax Collector's Office on a annual basis and remit returns with corresponding payments on a quarterly basis.

In accordance with Yuba County Resolution No. 2017-16, all hotels, motels, bed and breakfasts, inns, accommodation-sharing locations (such as Airbnb and Homeshare), cabins, and the like that are located in the unincorporated area of the County are required to collect a Tourism Business Improvement District (TBID) assessment in the amount of 2% from all occupants (with the exception of those that qualify for a government exemption or those who maintain occupancy for 30 consecutive days or more). All establishments are required to register with the Treasurer and Tax Collector's Office on a annual basis and remit returns with corresponding payments on a quarterly basis.

Should you need to register your establishment, please click HERE to go to our forms library where you will find the Registration Application.