Per Butte County Code Section 23-A, the County of Butte levies a Transient Occupancy Tax of 6% (six %) for overnight stays in unincorporated area hotels, motels, bed and breakfasts, campsites, RV parks and short-term rental homes. 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.
New lodging proprietors need to complete a Transient Occupancy Tax Registration Application (PDF) and submit it to the Central Collections Division of the Treasurer-Tax Collector's Department within 10 days of beginning business operations. Central Collections will process the information and mail a Transient Occupancy Registration Certificate 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 stays of less than 30 days.
A tax return (PDF) and payment must be submitted to Central Collections every quarter. Even if there is no tax to pay, a tax return must be submitted. 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 at 530-552-3710 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 Central Collections within 15 days of the effective date.
If the business is sold, transferred or suspended, the closing return and payment must be made to Central Collections in accordance with Butte County Code Section 23-A18.