Transient Occupancy Tax (TOT)/Tourism Business Improvement District Assessment (TBID)
Complete return only Transient Occupancy Tax (TOT)
A tax imposed on people who stay less than 30 days. The tax in Mariposa County will be 12% of the room rate starting April 1, 2019. For example, if the hotel charged you $100 for the room there would be an additional fee of $12 as Transient Occupancy Tax.
TOURISM BUSINESS IMPROVEMENT DISTRICT ASSESSMENT (TBID)
An assessment imposed on people who stay less than 30 days at a Bed and Breakfast or Hotel/Motel to benefit the Yosemite/Mariposa County Tourism Bureau. The assessment is 1.5% of the room rate starting January 1, 2021 and is collected along with the TOT.
All TOT and TBID are due monthly per the Tax Collector.
The owner/manager of the "Transient occupancy Facility" (Hotel/Motel, Bed and Breakfast, Vacation rental, Guest cabin, or trailer at a fixed location, etc.) collects the tax on behalf of the County of Mariposa and then remits it to the Tax Collector’s office on a monthly basis. The complete Mariposa County Ordinance governing Transient Occupancy Tax can be viewed by clicking on the link.