New Information

Letter from the Yosemite - Mariposa County Tourism Bureau

Transient Occupancy Tax (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 for the tax of $5.00.  The owner/manager of the Bed & Breakfast or Hotel/Motel collects the tax on behalf of the County of Mariposa and then remits it to the Treasurer’s office on a monthly basis.  The Mariposa County Ordinance #953 governing Transient Occupancy Tax can be viewed by clicking on the link.

TOT Exemption Claim Form

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. 

Link to Planning Dept

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.  

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

If you have any questions regarding Transient Occupancy Tax, you can contact the Treasurer, Keith Williams or his assistant Patricia Moretti at (209) 966-2830 or email pmoretti@mariposacounty.org