Resources for Transient Occupancy Operators

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Transient Occupancy Tax Reporting and Remitting

TOT Quarterly Returns

Each operator shall report to the Tax Collector's office an itemized transaction report, and a completed TOT quarterly return form; listing total rents charged, 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.

If you are unsure whether you should be collecting and remitting TOT to our office, please contact us at tot@maderacounty.com or call 559-675-7713.

Resources and Forms

Tax Collection

Madera County and Airbnb have a Voluntary Agreement. This agreement allows Airbnb to remit TOT and TBID taxes due to the Madera County Tax Collector on your behalf. It is your responsibility to provide a completed quarterly return and supporting documentation to the County Tax Collector.

Airbnb

Many platforms allow you to add TOT/TBID as a line item on your listing, to ensure the tax is paid for by the guest (as intended). The platform will collect the tax from guests and include it in your payouts. You are then responsible for remitting a return to the Madera County Tax Collector on a quarterly basis.

Airbnb will remit on your behalf on or before the due date. Airbnb operators are required to remit a quarterly return with supporting documentation to remain in compliance with the Madera County Ordinance. All remittances must be received by the due date specified to avoid incurring additional penalties, interest, and fees.

Vrbo

All other listing platforms, like Vrbo, do NOT automatically collect and/or remit TOT for any property in the County of Madera. It is the owner's responsibility to remit TOT quarterly return even if NO taxes are due.

Deadlines and Reporting Periods

Transient Occupancy Tax is calculated from gross rents collected. The Transient Occupancy Tax Quarterly Return Form is required to be submitted to the Madera County Tax Collector, along with payment, on a calendar quarter basis using the following schedule:

TOT payments must be received in office by the close of business day or postmarked by United States Postal Service (USPS) by the due date to avoid penalties and interest. If a payment is received after the due date with a late or missing postmark, the payment is considered late and penalties will be imposed.

Penalties and interest

A Delinquent Quarterly return must be completed anytime taxes are not submitted by the due date.

All operators are responsible to be in compliance with Chapter 3.20 of the Madera County Code.

Not sure when you should submit a Delinquent Quarterly Return:

If your return is not postmarked by the USPS or submitted by the due date listed above,
If you failed to submit any previous quarterly returns,
If at any time you received a notification of an audit and a correction needs to be submitted

All quarterly returns must be received by the due date specified to avoid incurring additional penalties, interest, and fees.

Mail Delinquent Quarterly returns to:

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

Exemptions

No exemptions will be granted unless a claim is filed on a form provided by the office of the Madera County Tax Collector, under penalty of perjury at the time the rent is collected.

The reason for the occupant’s exemption must be listed by providing the guest’s name and organization/agency, if the occupancy is for less than 30 consecutive days.

No tax shall be imposed upon:

Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax herein provided.
Any officer or employee of a foreign government who is exempt by reason of express provision of international treaty.
Any long-term occupant for whom the period of occupancy exceeds thirty-one consecutive days, or any occupancy to which is considered a long-term rental agreement.
A person is exempt from TOT if the lodging is required during official business on behalf of the state or the federal government or any of its political subdivisions.

Please review the Madera County Municipal Code for additional information regarding transient occupancy tax.

Transient Occupancy Tax (TOT) Payment Instructions

Payment(s) can be made either in person or by mail following the instructions below. The TOT Return Form must be used when submitting your payment, no matter which payment option you choose.

Complete the TOT Quarterly Return Form
Print the form
Mail return form, supporting documentation and check payable to:

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

All returns submitted by mail must be posted marked by the due date to avoid additional fees and penalties.

Transient Occupancy Tax (TOT) Email Instructions

Each operator registered as AIRBNB only at the time of application and for all registered operators that have no bookings during the said quarter are required to submit and complete the TOT Return Form by the said due date for each respective quarter.

Quarterly Returns with no payment(s) due can be summited via email by following the instructions below.

Complete the TOT Quarterly Return Form
Attach TOT Quarterly Return Form,
Attach Supporting Documentation (Gross receipts report must be included with AIRBNB Only operators)
Submit email to tot@maderacounty.com

Failure to submit "zero balance" returns with supporting documentation by the due date can result in additional fees and penalties.