Mariposa — Transient Occupancy Tax (TOT)/Tourism Business

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Transient Occupancy Tax (TOT)

Transient Occupancy Tax (TOT)/Tourism Business Improvement District Assessment (TBID)

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.

TOT/TBID Collection

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.

PAY YOUR TOT ONLINE

You should have received a letter in the mail with your new Business Identification Number (BIN). Your BIN is a unique, private, and secure access code. If you need your BIN, please contact us at 209-966-2621.

SUBMIT AND/OR PAY YOUR TOT ONLINE with your BIN and agent number. You will be able to print and/or save a copy of your return and proceed with your payment if needed. The return is considered complete once payment has been received. You may use the same link for your no payment returns (zero dollars).

*Users of this service assume responsibility for entering the correct bank information. If the routing number, account number, or account holder's name is entered incorrectly, or if the account does not contain sufficient funds for settlement, a transaction number will be issued; however, the transaction cannot be completed successfully. Not all accounts are appropriate for electronic payments. Check with your financial institution before submitting a payment. Although a transaction number is issued, if the transaction fails for any reason, it will not be re-deposited, and a return fee will apply. If the payment is returned after the delinquent date, the Tax Collector MUST also charge the penalties required by law.

TOT Return Forms

TOT/TBID Return (DOC)

TOT/TBID Return (PDF)

TOT/TBID Return (XLS)

TOT Exemption Claim Form (PDF)

Or you may mail your form to:

PO Box 36 Mariposa, CA 95338

MEASURE M - NOVEMBER 2018

Increases TOT tax to 12% after April 1, 2019

Measure M Information Nov 2018

Board Resolution and Minutes from Meeting

New Owners

If you are a new Bed and Breakfast or Hotel/Motel owner, you need to apply to the Planning Department at 5100 Bullion Street, 209-966-5151, for a Transient Occupancy Certificate.

You then need to submit a tax return to the Treasurer’s office (P.O. Box 36, Mariposa, CA 95338) on a monthly basis, whether you have rentals or not. The address is:

P.O. Box 36

Mariposa, CA 95338

If selling your "transient occupancy" facility, contact our office for a tax clearance certificate.

More Information

If you have any questions regarding Transient Occupancy Tax, you can email Jagoda Deka-Raucina, or call 209-966-2621.

Courtney Progner Morrow

Treasurer / Tax Collector

Phone: 209-966-2621

More Information

Saundra Gonzales

Assistant Treasurer / Tax Collector

Email Saundra Gonzales

Phone: 209-966-2621

More Information

Jagoda Deka-Raucina

Deputy Tax Collector / TOT Specialist

Email Jagoda Deka-Raucina

Phone: 209-966-2621

More Information

Exceptions & meaning →