Transient Occupancy Tax and SLT Tourism Improvement District Fee
Per City Code, Chapter 3.50 Transient Lodging, All transient lodgings (rentals for a period of 30 consecutive days or less) are subject to the Transient Occupancy Tax and SLT Tourism Improvement District Fee.
The Transient Occupancy Tax (TOT) is a ten percent (10%) tax that is applied to the rent and paid by the guest. The TOT is 12% at specific redevelopment properties. The SLT Tourism Improvement District fee went into effect November 1, 2006, and is $4.00 per night for hotels / motels and $5.50 per night for timeshares and agent-managed vacation home rentals. This fee is paid by the guest and paid monthly to the TID by the City.
On a monthly basis, tax reporting forms are sent out to all hotel / motels and vacation home rental agencies to report tax collected for the month. Vacation home rental owners receive the tax reporting forms quarterly (in March, June, September and December). The tax is then remitted to the City by the 15th day of the month.
On November 8, 2016 residents within the City of South Lake Tahoe voted to support recreation by passing Measure P, which increased the Transient Occupancy Tax (TOT) by an additional 2%.
The following changes went into effect January 1, 2017:
• All lodging establishments including Vacation Home Rentals (VHRs) collecting 10% transient occupancy tax (TOT) increased that rate to 12%.
• All lodging establishments including Vacation Home Rentals (VHRs) collecting 12% transient occupancy tax (TOT) increased that rate to 14%.