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Transient Occupancy Tax (TOT)/Tourism Business Improvement District Assessment (TBID)
Definitions
TOT - A tax imposed on people who stay less than 30 days at a Bed & 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 & 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 & Breakfast or Hotel/Motel along with the TOT and remitted to the Mariposa County Treasurer on a monthly basis.
 
TOT Forms

TOT / TBID Return (Microsoft 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 & 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 & 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 ) 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 Deputy Treasurer, Linda Paterna at (209) 966-2830.


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5100 Bullion St.  |  Mariposa, CA 95338  |  Telephone Numbers