Hotel & Motel Room Tax

Print
Press Enter to show all options, press Tab go to next option

Transient Occupancy Tax (TOT) & Tourism Business Improvement District (TBID) Assessment

New Operators

If you are a new operator, you need to first apply for a business license at the Madera County Community and Economic Development Department at (559) 675-7821. Operators are required to obtain an occupancy registration certificate from the Treasurer/Tax Collector's office within thirty (30) days after commencing business.

Tax Returns

Each operator shall report to the Tax Collector's office an itemized transaction report, on the tax return form provided; listing total rents charged and received and the amount of taxes collected. The current Transient Occupancy Tax rate, effective January 1, 1994, is in the amount equal to nine percent (9%) and the Tourism Business Improvement District assessment is two percent (2%) of the customary fees collected from any person(s) or organization(s). All taxes collected are to be remitted to the Tax Collector's office by the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Collector's office.

County Code

Transient Occupancy Tax (TOT) information, including limitations and exemptions, can be found in the County of Madera's General Ordinance Codes, Chapter §3.20 at:

Madera County Code of Ordinance Title 3, Chapter 3.20 Uniform Transient Occupancy Tax

 

Madera County Tourism Business Improvement District (TBID) information, including limitations and exemptions, can be found in Madera County TBID Resolution No. 2014-049 at:

Madera County TBID Resolution No. 2014-049

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Flash Player Windows Media Player Microsoft Silverlight Word Viewer Excel Viewer PowerPoint Viewer