HomeMy WebLinkAbout07.16.25 Board Correspondence_ FW_ Lodging taxes and feesFrom:Clerk of the Board
To:Krater, Sharleen
Subject:Board Correspondence: FW: Lodging taxes and fees
Date:Wednesday, July 16, 2025 1:07:04 PM
Attachments:Transient Occupancy Taxes and Lodging Assessments in Butte County.pdf
Board Correspondence
From: Simmons, Katie <KSimmons@buttecounty.net>
Sent: Wednesday, July 16, 2025 1:01 PM
To: BOS <BOS@buttecounty.net>
Cc: Simmons, Katie <KSimmons@buttecounty.net>
Subject: Lodging taxes and fees
Good afternoon, Members of the Board –
This information was requested and it seems like good information for you all to have. Explore Butte
County outlined the taxes and fees charged to lodging businesses in Butte County.
Best,
Katie
Katie Simmons
Deputy Chief Administrative Officer
Butte County Administration
25 County Center Drive, Suite 213, Oroville, CA 95965
T: 530.552.3338 | M: 925.286.0358
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Transient Occupancy Taxes and Lodging Assessments in Butte County
Transient Occupancy Tax and the Butte County Tourism Business Improvement District Assessment are
the only taxes and assessments levied on room night revenue on stays less than 31 days, with the
exception of Oroville, where taxes and assessments are not collected on stays longer than 60 days.
Transient Occupancy Tax is collected by ALL lodging operators (hotels, motels, inns, bed and breakfasts,
RV parks, and private campgrounds) and short-term vacation rental hosts/sites, and remitted to the
jurisdictions.
Butte County Tourism Business Improvement District Assessment is collected by all lodging businesses
with four (4) rooms or more. This includes: hotels, motels, inns, bed and breakfasts, RV parks, and private
campgrounds.
TOT by Jurisdiction Butte County Tourism Business Improvement District
Jurisdiction Transient Occupancy Tax Jurisdiction BCTBID Assessment
Biggs 0 Biggs 2%
Chico 10% Chico 2%
Gridley 6% Gridley 2%
Oroville 9% Oroville 2%
Paradise 10% Paradise 2%
*Short-term vacation rentals do not pay into the
BCTBID