Transient Occupancy Tax (TOT)/Tourism Business Improvement District Assessment (TBID)
WE’VE MOVED INTO STAGE 2.98, Vacation rentals can open under specific guidelines:
We have moved into Stage 2.98. Here is some information for renters and what is required of them. Please contact your Health and Human Services Agency with questions at (209) 966-3689
Mariposa County Health Officer Order for Lodging: http://www.mariposacounty.org/DocumentCenter/View/85165/61120-Health-Officer-Order-Short-Term-Lodging?bidId=
All Business Sector Guidance: http://www.mariposacounty.org/2430/Mariposa-County-Business-Sector-Resource
Guidance for Hotels, Lodging, and Short-term Rentals: https://covid19.ca.gov/pdf/guidance-hotels-lodging-rentals.pdf
Complete return only 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
Or you may mail you form to:
PO Box 36 Mariposa, CA 95338
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 Heidi DuBois, or call 209-966-2830.