TOT Quarterly Returns, Supporting Documentation and Payment(s) sent by mail must:

• have a USPS postmark following the instructions below.

• must be posted marked by the due date to avoid additional fees and penalties.

The TOT Return Form must be used when submitting your payment, no matter which  option you choose.

1.  Complete the TOT Quarterly Return Form

2.  Include payment by check, cashier's check, or money order made out to County of Madera, Tax Collector

3.  Print the TOT return form and your supporting documentation.

4. Mail the completed TOT return form, supporting documentation and payment to:

Madera County Tax Collector
Attn: TOT Division
200 W. 4th Street. Ste 2200
Madera, CA 93637

Additional fees and penalties will be applied to "any" TOT quarterly return including "zero balance" due and "Airbnb" returns if not post-marked or emailed by the due date for the reporting quarter.

Follow these steps to properly submit your zero balance due or Airbnb TOT returns by email:

1. Download the TOT Quarterly Return form to your computer. Complete all required information and save.
2. Attached the completed current quarterly return for the appropriate reporting period.
3. Attach Supporting Documentation 
   • Supporting documentation includes gross earnings report(s) for only Airbnb operators.
   • Zero balance due returns must include transaction history with no bookings.
4. Include your assigned T-Number and reporting quarter in the subject line.
5. Email the fully completed TOT Return and Supporting documents to tot@maderacounty.com.

What if I didn't have any rentals for a reporting period?

Even if you did not rent your property during a given reporting period and your rental income for that period is zero, you are still required to submit a TOT Quarterly Return. Complete the TOT Quarterly Return with zeros in each of the revenue fields. 

Can I submit my TOT Return via email?

Quarterly TOT returns are accepted via e-mail if no payment is due. If you had No bookings and your rental income for the reporting period is zero. If you registered with the County Tax Collector as an Airbnb only operator, and used no other internet booking sites.

Can I email my TOT Return and supporting documentation and mail in my payment?

No. If you have an outstanding amount due to the County for the reporting quarter you must remit all documents and payment by mail. 

When is my Transient Occupancy Tax due?

Your TOT payment and Quarterly Return are due on or before the last day of the month following the end of each quarter. If the due date falls on a United States Post Office Closure date, the tax due date will be the next business day (excluding federal holidays).  Click here for filing deadlines for each quarter.