- Departments M to Z
- Treasurer - Tax Collector
- Other Fees
- Transient Occupancy Tax
Transient Occupancy Tax
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.
See more about TOT Registration, Tax and Reporting Requirements (PDF).
Reporting & Paying Transient Occupancy Tax
- 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.