Transient Occupancy Municipal Code Chapter 3.24 states that “every operator of a hotel in the Town for stays of less than thirty-one (31) continuous nights shall collect the tax on the amount of rent from the occupant. This tax shall be collected on the rent charged for night one (1) through night thirty (30) of any stay unless the occupant warrants in writing before or at the inception of stay that such stay shall exceed thirty (30) continuous nights.”
A hotel is defined in the Municipal Code as “any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes, but is not limited to, any hotel, inn, vacation home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, campground, recreational vehicle park, dormitory, public or private club, mobile-home or house trailer at a fixed location.” See Municipal Code for complete definition.
The transient occupancy tax (also known as “Bed tax” and “rental tax”) rate is 10%. Each transient is subject to and shall pay a tax in the amount of ten (10%) percent of the rent charged by the operator. It is the operator’s duty to pay the tax to the Town.
A new operator (hotel, owner of property) must register with the Town’s Administrative Services Department within 30 days after commencing business. The operator can either register online, print PDF form and mail it to the Administrative Services Department, or call us and we will send you a form. Once the form is received, a Registration Certificate will be mailed to you. The Registration Certificate must be posted at all time in a conspicuous place on the premises.
A tax return must be filed quarterly. Once you have registered, the Administrative Services Department will mail you a tax return the last day of each quarter. If you do not receive a tax return contact us or print a tax return and mail it with any taxes due. Late fees apply if the payment is not postmarked by the first of the month following the end of a quarter (for example, for the first calendar quarter of the year (Jan., Feb., Mar.) a tax return becomes delinquent if not postmarked by May 1st).
The Administrative Services Department conducts random audits to ensure compliance for this Municipal Code. Searches on line for non-registered operators are done on a regular basis. Persons knowing of an operator which is not charging occupancy taxes are encouraged to contact us.
If you are a property management company registered to collect Transient Occupancy Taxes you will also need to fill out a Quarterly Property Management Reporting Form. Instructions for filling out this form are available. Once the Quarterly Property Management Reporting Form is completed please email it to bbolstad@townoftruckee.com.
An Exemption from the Uniform Transient Occupancy Tax form must be kept on file for each tax exception for stays of less than 30 days. For stays of 30 days or more, please refer to the Intent to Rent Accommodations form.