Local Ordinance provides that the County of Del Norte collect Transient Occupancy Taxes for the unincorporated areas of the county.
The Transient Occupancy Tax (TOT) (hotel, motel or "bed" tax) is authorized under State Revenue and Taxation Code section 7280, as an additional source of non-property tax revenue to local government. This tax is levied for the privilege of occupying a room or rooms or other living space in a hotel, motel, inn, tourist home or house, or other lodging for a period of 30 days or less.
Effective January 1, 2019 a voter approved initiative has increased the TOT rate from 8% to 10%. Additionally, a 2% rate is to be collected by all RV parks for guest stays of 30 days or less.
Please call the Treasurer-Tax Collector’s office at 707-464-7283 with any questions.
Frequently Asked Questions How do I license my Vacation Rental/Airbnb?
- Contact the County Planning and Building Department at (707) 464-7254 to determine whether your location will require a use permit.
- Contact the Tax Collector at (707) 464-7283 to register for a Transient Occupancy Tax (TOT) Certificate. Additionally, the registration form and TOT ordinance are available on the Treasurer-Tax Collector’s website.
What is the Transient Occupancy Tax Rate for Del Norte County?
Do I have to have a business license to operate a vacation rental (or Airbnb room rental) in the unincorporated areas of Del Norte County?
- Effective January 1, 2019 a voter approved initiative has increased the TOT rate from 8% to 10%. Additionally, a 2% rate is to be collected by all RV parks for guest stays of 30 days or less.
- Please call the Treasurer-Tax Collector’s office at 707-464-7283 with any questions.
- Not required at this time.
Do I collect the applicable tax on items such as cleaning fees, linen fees, or late check-out fees?
- No, just the nightly rate charged.
When is TOT Due?
|Quarter Filing||Reporting Period||Payment Delinquent After|
|1st Quarter||January-March||Last Business Day in April|
|2nd Quarter||April-June||Last Business Day in July|
|3rd Quarter||July-September||Last Business Day in October|
|4th Quarter||October-December||Last Business Day in January|
Please Note: Postmarks are not accepted.
What is the penalty and interest if I file a return late?
- Penalties are assessed if payments are late. The penalties are a running total based on the following:
- 1st month after delinquent date: 10.5%
- 2nd month after delinquent date: 10.5%
- Each additional month after delinquent date: 0.5%
When will I get my Quarterly Return?
- Reporting forms will be mailed out the first week after the end of a quarter. Additionally, reporting forms are available on the Treasurer/Tax-Collector's website. It is the responsibility of the business operator to submit tax return forms in a timely manner to avoid penalty and interest.
Do I have to submit a return even if I didn’t have any rental income during a quarter?
- Yes. A return is required even if no taxes were collected.
What financial records do I need to keep when operating a vacation rental?
- The TOT Ordinance requires you to retain your records for a period of three (3) years. These records have to provide a sufficient audit trail from booking/registration to quarterly income figures reported to the County, and can include registration records, revenue/deposit summaries, general ledger and similar records. Other documents may be required during the audit including financial statements and income tax returns. Audits are conducted every three to four years or at shorter intervals due to delays in submission of TOT returns and remittances.
- Information obtained, as part of the audit, shall be used only for purposes related to the administration of the Del Norte County Transient Occupancy Tax.
I am renting through Airbnb, how do I collect Transient Occupancy Tax?