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Transient Occupancy Tax

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For the privilege of occupancy in any hotel within the unincorporated area of Tuolumne County, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. This tax applies to any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes, but is not limited to: 

  •  Hotel
  • Bed and Breakfast Facility
  • Studio Hotel
  • House
  • Room in Private Home
  • Cabin
  • Mobile Home
  •  Motel
  • lodging House
  • Rooming House
  • Guest House
  • Apartment House
  • Dormitory
  • Public or Private Home

TOT Filing Periods
Quarter Filing  Months Included Payment Delinquent After
 1st Quarter January - March April 30
 2nd Quarter April - June July 31
 3rd Quarter July - September October 31
 4th Quarter October - December January 31


Transient Occupancy Tax (TOT) Documents