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County of Madera

California

Hotel & Motel Room Tax

TRANSIENT OCCUPANCY TAX (TOT) & TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) ASSESSMENT

 

Definitions

 
TOT= A tax imposed on people who stay less than 30 days at a Bed & Breakfast or hotel/motel. The tax in Madera County is 9% of the room rate. For example, if the hotel charged you $50 for the room, there would be an additional fee of $4.50 as Transient Occupancy Tax.

TBID= An assessment imposed on people who stay less than 30 days at a Bed & Breakfast or hotel/motel to benefit the Yosemite Sierra Visitors Bureau. The assessment is 2% of the room rate and is collected by the Bed & breakfast or hotel/motel along with the TOT and remitted to the Madera County Treasurer on a quarterly basis.
 
County Code
Transient Occupancy Tax applies to any structure or other living space occupied by an individual, firm, partnership, association, social club or any other group acting as a unit for business or sleeping purposes and pays a customary fee to the operator of such a structure. There are some limitations and exemptions that apply and are listed in the County of Madera's General Ordinance Codes, Chapter §3.20, and Section §3.20.010 through §3.20.140.

A structure includes, but is not limited to, any hotel, inn, tourist home or house, motel, studio and bachelor hotels, lodging and rooming house, apartment house, public or private clubs, mobile homes or house trailers at a fixed location and campsites not operated by a local government.

New Owners

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 Collectors office within thirty (30) days after commencing business.

Tax Returns

Each operator shall report to the Tax Collectors 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 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.
Tracy Kennedy
Tracy Kennedy
Madera County Tax Colletor
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Contact the Treasurer-Tax Collector

200 W. 4th St.
Madera, CA 93637
(559)675-7713
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General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
559-675-7703
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Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311