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Transient Occupancy Tax and SLT Tourism Improvement District Fee
Contact
Hollie Straubinger

1901 Airport Rd.
Ste. 210
South Lake Tahoe, CA  96150

Phone (530) 542-6012
Fax (530) 542-6041

Customer Service Hours
Counter:
Monday - Thursday
9:00 am - 4:00 pm
By appointment:
Friday
8:00 am - 4:30 pm
Per City Code, Chapter 3.50 Transient Lodging, All transient lodgings (rentals for a period of 30 consecutive days or less) are subject to the Transient Occupancy Tax and SLT Tourism Improvement District Fee.

The Transient Occupancy Tax (TOT) is a ten percent (10%) tax that is applied to the rent and paid by the guest.  The TOT is 12% at specific redevelopment properties.  The SLT Tourism Improvement District fee went into effect November 1, 2006, and is $3.00 per night for hotels / motels and $4.50 per night for timeshares and agent-managed vacation home rentals.  This fee is paid by the guest and paid monthly to the TID by the City.

On a monthly basis, tax reporting forms are sent out to all hotel / motels and vacation home rental agencies to report tax collected for the month.  Vacation home rental owners receive the tax reporting forms quarterly (in March, June, September and December).  The tax is then remitted to the City by the 15th day of the month.


Notice: Beginning February 2, 2015:

The Customer Service hours for Business Licenses and TOT are:
public counter - Monday through Thursday 9:00 am to 4:00 pm, 
by appointment - Friday 8:00am to 4:30 pm.

To request an appointment, please call us at (530)542-6012 or email at