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Hotel & Motel Room Tax

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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.

 Request to Close Transient Occupancy Tax Certificate

As provided in section 3.20.060 an operator who intends to transfer, sell or terminate it's operations shall notify the tax administrator in writing of such sale, transfer or termination.  The TOT certificate of operation must be retuned to the Tax Collectors office.

Forms should be completed and summitted by mail or e-mail address located at the top of the form.

  • Request to Close TOT Certificate


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

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