Transient Occupancy Tax (TOT)/Tourism Business Improvement District Assessment (TBID)

Transient Occupancy Tax (TOT)

A tax imposed on people who stay less than 30 days at a Bed and Breakfast or Hotel/Motel. The tax in Mariposa County is 10% of the room rate. For example, if the hotel charged you $50 for the room there would be an additional fee of $5 as Transient Occupancy Tax.

TOT Collection

All TOT is due monthly per the Tax Collector.

The owner/manager of the "Transient occupancy Facility" (Hotel/Motel, Bed and Breakfast, Vacation rental, Guest cabin, etc.) collects the tax on behalf of the County of Mariposa and then remits it to the Treasurer's office on a monthly basis. The complete Mariposa County Ordinance governing Transient Occupancy Tax can be viewed by clicking on the link.

Pay your TOT online.

TOT Forms

Tourism Business Improvement District Assessment (TBID)

An assessment imposed on people who stay less than 30 days at a Bed and Breakfast or Hotel/Motel to benefit the Yosemite/Mariposa County Tourism Bureau. The assessment is 1% of the room rate and is collected by the Bed and Breakfast or Hotel/Motel along with the TOT and remitted to the Mariposa County Treasurer on a monthly basis.

New Owners

If you are a new Bed and Breakfast or Hotel/Motel owner you need to apply to the Planning Department at 5100 Bullion Street 209-966-5151 for a Transient Occupancy Certificate.

You then need to submit a tax return to the Treasurer's office (P.O. Box 36, Mariposa, CA 95338) on a monthly basis whether you have rentals or not. The address is :
P.O. Box 36
Mariposa, CA 95338

If selling your "transient occupancy" facility, contact our office for a tax clearance certificate.

More Information

If you have any questions regarding Transient Occupancy Tax, you can email Kari McCully, Chief Deputy Treasurer Tax Collector, or call 209-966-2830.

Mariposa now has a 24-hour hotline for reporting any problems with a Transient Rental in the County. Call 435-STR-HELP (435-787-4357).


Definitions



PAY YOUR TOT ON-LINE


TOT -
A tax imposed on people who stay less than 30 days at a Bed and Breakfast or Hotel/Motel. The tax in Mariposa County is 10% of the room rate. For example, if the hotel charged you $50 for the room there would be an additional fee of $5 as Transient Occupancy Tax.

TBID - An assessment imposed on people who stay less than 30 days at a Bed and Breakfast or Hotel/Motel to benefit the Yosemite/Mariposa County Tourism Bureau. The assessment is 1% of the room rate and is collected by the Bed and Breakfast or Hotel/Motel along with the TOT and remitted to the Mariposa County Treasurer on a monthly basis.

TOT Forms



TOT/TBID Return (Word)
TOT / TBID Return (PDF)
TOT / TBID Return (Self-Calculating Excel)

TOT Exemption Claim Form

All

Transient Occupancy Tax is due monthly per the Tax Collector.







How the Tax is Collected


The owner/manager of the "Transient occupancy Facility" (Hotel/Motel, Bed and Breakfast, Vacation rental, Guest cabin, etc.) collects the tax on behalf of the County of Mariposa and then remits it to the Treasurer's office on a monthly basis. The complete Mariposa County Ordinance governing Transient Occupancy Tax can be viewed by clicking on the link.







New Owners


If you are a new Bed and Breakfast or Hotel/Motel owner you need to apply to the Planning Department at 5100 Bullion Street 209-966-5151 for a Transient Occupancy Certificate.

You then need to submit a tax return to the Treasurer's office (P.O. Box 36, Mariposa, CA 95338) on a monthly basis whether you have rentals or not.

If selling your "transient occupancy" facility, contact our office for a tax clearance certificate.







Contact Us


If you have any questions regarding Transient Occupancy Tax, you can contact the Chief Deputy Treasurer Tax Collector, Kari McCully at 209-966-2830.

Mariposa now has a 24-Hour HOT LINE for reporting any problems with a Transient Rental in the County.

CALL1 (435)STR-HELP (435-787-4357