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A Certificate of Occupancy (CO) is granted once ALL conditions of the building permit have been satisfied. This. includes, but is not limited to, finalization of all permits and inspectio ns (Fire, Site, Civil, Building, Electrical, Mechanical, Plumbing).
What is Transient Occupancy Tax? It is a rental tax paid by the guest for short-term rentals up to 30 days. It is not a tax on the business operator. Property owners / management companies must collect the tax from the guest on behalf of the County per Revenue Taxation Code 7280 and Placer County Code, Article 4.16. Download the Uniform Transient Occupancy Tax Code booklet for more information.