Transient Occupancy Tax (TOT) is a short-term rental tax that is paid by the guest (i.e., the "transient") for the privilege of occupancy in any hotel in the unincorporated area of Amador County.  A hotel is defined as any structure, or any portion of any structure, which is occupied or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, bed-and-breakfast house, motel, studio, hotel, bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.  Each guest/transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator of the hotel.  Each operator (proprietor, owner) shall collect the tax imposed to the same extent and at the same time as the rent is collected from every transient.  Transient Occupancy Taxes are reported and remitted to the Amador County Tax Collector on a quarterly basis.

TOT Registration and Tax Return forms can be found on the Treasurer/Tax Collector Page under "Forms".

TOT Ordinance