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.
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.
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.