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 will be 12% of the room rate starting April 1, 2019. For example, if the hotel charged you $100 for the room there would be an additional fee of $12 as Transient Occupancy Tax.
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.
All TOT and TBID are due monthly per the Tax Collector.
The owner/manager of the "Transient occupancy Facility" (Hotel/Motel, Bed and Breakfast, Vacation rental, Guest cabin, or trailer at a fixed location, etc.) collects the tax on behalf of the County of Mariposa and then remits it to the Tax Collector's office on a monthly basis. The complete Mariposa County Ordinance governing Transient Occupancy Tax can be viewed by clicking on the link.
SUBMIT AND PAY YOUR TOT ONLINE.
TOT Return Forms
MEASURE M - NOVEMBER 2018
Increases TOT tax to 12% after April 1, 2019
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.
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).