Transient Occupancy Tax (TOT) returns for Hotels, Motels, and Vacation Home Rentals (VHRs) can now be submitted online, by phone, and mail to simplify your monthly or quarterly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the quarterly filing process.”

PROPERTY MANAGERS - We would like to make your filing experience as hassle free as possible. Please see filing instructions to file by web, and call our tax specialists with any questions.

Penalties of 10% or $10, whichever is greater, per month or portion thereof, plus interest of 1% per month or portion thereof, will be charged on all late payments of room taxes. Room taxes collected for stays in one month are due by the last day of the following month. For example, taxes on room stays in June are due by July 31 and late on August 1. Non-permitted properties providing short term rentals are responsible to pay room taxes, penalties and interest for all nights rented regardless of their permitting status at the time of the rental. We are available to assist you in becoming compliant with permitting and tax remittance.

For the privilege of occupancy in any “hotel,” each transient shall be subject to and shall pay a tax in the amount of fourteen percent (14%) of the rent charged by the operator for properties located in the Lake Tahoe Township (Lake), and thirteen percent (13%) of the rent charged by the operator for properties located in the East Fork Township/Valley.

If you have any TOT questions, you are welcome to contact us at DouglasCountytot@hdlgov.com or by phone at (775) 238-4135. Phone support is available Monday through Friday, 8:00 am to 5:00 pm (PST).

TOT forms and payments may also be mailed to the address below. Please make checks payable to Douglas County.


To get started, please select one of the online activities below:
TOT Remittance
TOT Payment
Other
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Download Forms

Please download below

TOT Return Form - Lake .pdf   file_download

Please download below

TOT Return Form - Valley .pdf   file_download

Please download below

TOT Government Exemption Form .pdf   file_download

Please download below

Long Term Occupancy Form .pdf   file_download

Please download below

Account Update Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (31 consecutive days or more). TOT is collected in addition to the rent paid.

For the privilege of occupancy in any “hotel,” each transient shall be subject to and shall pay a tax in the amount of fourteen percent (14%) of the rent charged by the operator for properties located in the Lake Tahoe Township (Lake), and thirteen percent (13%) of the rent charged by the operator for properties located in the East Fork Township/Valley. The taxable rent includes: room rate, cleaning fees, and other charges directly associated with the renting of a room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation.

Officers of the federal government or a foreign government on official business may also be exempt. Proof of exemption must be provided to the hotel by the claimant, and the County’s exemption form must be completed.

This information should be included with your exemption claims on your regular tax returns.

Operators collect the tax from renters and file TOT returns with the County. The due date is the last day of the month following the close of each filing period. TOT Returns are filed whether rent was collected during the period or not.

Douglas County has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods: