Treasurer-Tax Collector
The Treasurer-Tax Collector’s Department operates three divisions - Treasury, Property Tax, and Central Collections. While the activities of each division are unique, the primary purpose of the department as a whole is to collect revenue owed to the County, cities, special districts, school districts, and the court system. The department is committed to providing excellent customer service and assuring effective utilization of the public’s tax dollars through a program of performance measurement and management.
Transient Occupancy Tax

Per Butte County Code Section 23-A, the County of Butte levies a Transient Occupancy Tax of 6 percent for overnight stays in unincorporated area hotels, motels, bed and breakfasts, campsites, and RV parks. The authority to levy TOT is granted to the legislative bodies of both cities and counties by Revenue and Taxation Code 7280.  The Treasurer-Tax Collector's Department is responsible for collecting the tax on behalf of the County.  

Reporting and paying transient occupancy taxes:

  • New lodging proprietors need to complete a Transient Occupancy Tax Questionnaire and submit it to the Central Collections Division of the Treasurer-Tax Collector's Department. Central Collections will process the information and mail a Transient Occupancy Registration Certificate to to the proprietor. The certificate provides verification that the proprietor has fulfilled the registration requirements.
  • A tax of 6% must be added to each guest’s bill and collected by the proprietor for visitor saying less than 30 days.
  • A tax return and payment must be submitted to the Central Collections Division of the Treasurer-Tax Collector Department every quarter. Even if there is no tax to pay, a tax return must be submitted for our records. If the tax is not paid within 30 days of the due date, a 10% penalty will apply and interest will accrue at the rate of 1% per month until paid. All records substantiating the return must be retained for at least three years from date the payment is due. Contact Central Collections immediately if you do not receive your tax return by the 15th of October, January,  April or July.
  • Change of address or ownership must be reported to the Central Collections Division of the Treasurer-Tax Collector's Department with 15 days of the effective date.
  • If the business is sold, transferred or suspended, the closing return and payment must be made to the Central Collections Division of the Treasurer-Tax Collector's Department immediately.

Address & Office Hours

Butte County Treasurer-Tax Collector's Department
Central Collections Division
25 County Center Drive, Suite 125
Oroville, CA 95965

Open Monday through Friday
9:00 am to 5:00 pm

Find Us

Contact Us

530-538-7362
collections@buttecounty.net

 

 

 

Make Payment    View and Print Tax Bill

 Contact Treasurer

Treasurer-Tax Collector

Tax Division
530.538.7701
taxes@buttecounty.net

Central Collections Division
530.538.7362
collections@buttecounty.net

Treasury Division
530.538.7576
treasury@buttecounty.net

 Locations & Hours

25 County Center Drive
Suite 125

Oroville, CA 95965

Map of County Complex

Office Hours
Monday  - Friday
9:00am to 5:00pm

Excludes Holidays

 News & Announcements

The 2014/2015 unsecured property tax bills were mailed on July 31, 2014 and payments are due on or before September 1, 2014.  More about payment options.