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Covid-19 Community Updates

The North Lake Tahoe destination is continuing to monitor the COVID-19 outbreak with guidance from public health and government officials, along with tourism-industry partners to ensure the most accurate and timely information is provided.


TBID Resources

The North Tahoe business community has officially passed the Tourism Business Improvement District, freeing up TOT dollars to support workforce housing initiatives and ensuring locally generated funds are governed by local businesses. The District was approved at a hearing on March 9, 2021, when the Placer County Board of Supervisors adopted a resolution forming the North Lake Tahoe Tourism Business Improvement District for a five (5) year term, beginning July 1, 2021 through June 30, 2026. As a result, the following businesses will be assessed by the District, which goes into effect on July 1, 2021:

The North Lake Tahoe Resort Association conducted five webinars for the business community to assist in the assessment implementation process and answer any questions on the District (find meeting recordings below). Please review the TBID Assessment Chart to understand rates by industry and the TBID Collections Chart to note deadlines for remitting collections. For businesses paying a flat rate assessment, Placer County will be collecting the assessment on an annual basis in conjunction with the renewal of a business license. Placer County will mail invoices for the Tier 2 fee of $250, and the Tier 3 fee of $50, every July of the calendar year.

Below is additional information about the District implementation process and how the assessment will benefit the North Tahoe community. As a starting point, please download the TBID Education Packet. For an overview video on how the TBID will work, watch here. To learn about the evolution of North Lake Tahoe's TBID, watch here.

What is a TBID 
A Tourism Business Improvement District (TBID) is a mechanism for funding tourism promotion and economic development activities that are designed to increase revenues for the assessed businesses. Read more in the TBID FAQ's. Understand the key differences between TOT and TBID funding structures HERE.

Help frontline staff communicate with customers and patrons who have questions on the assessment by downloading and printing a copy of North Lake Tahoe's TBID Talking Points.

Management District Plan
TBID dollars will be managed by the NLTRA with oversight from the NLTRA Board of Directors and corresponding committees (see the governance structure HERE).

The TBID will be operated in accordance with a Management District Plan (MDP) and representatives of businesses paying the assessment will be asked to participate. The NLTRA is committed to incorporating public input and participation in decision-making, all Committee and Board of Directors meetings are open to the public. The final Management District Plan has been approved, please read in full HERE.

Weighted Vote
The weight of each petition, or its total value, is based on the estimated assessment the business will pay. That amount is calculated by using the prior year’s sales tax information or TOT to determine total revenue.

As noted above, collection of the District assessment will begin on July 1, 2021. Please have your point-of-sale systems updated in advance of that date as you will be required to pay the assessment based on revenues for July. Download the TBID Assessment Chart.

Retail, Activities & Attractions and Restaurants: If you choose to pass on all or part of the assessment to your customers, the assessment must be disclosed in advance and separately stated from the amount of consideration charged and any other applicable taxes, and each customer shall receive a receipt for payment from the business. This assessment shall be disclosed on customer receipts as “NLT|TBID Assessment” – please do not use other variations. Assessments will be required for all assessed businesses within the District as of July 1, 2021, without regard to whether you remember to begin collecting the assessment from your guests, so please don’t forget to take action on a timely basis.

For businesses paying a percentage assessment, Placer County will be collecting the assessments on a quarterly basis from all businesses through either an online portal ( or a fillable pdf ( For businesses paying a flat rate assessment, Placer County will be collecting the assessment on an annual basis in conjunction with the renewal of a business license. Download the TBID Collections Chart. A formal letter was sent to Retail, Activities & Attractions and Restaurant businesses on May 5, 2021 detailing the information above.

The Assessment Items List is designed to clarify the North Lake Tahoe TBID description of Activities & Attractions Tourism Businesses by including typical items identified as subject to the TBID assessment. Learn more HERE.

Lodging: Lodging businesses will be assessed two percent (2%) of gross short-term room rental revenue in benefit Zone 1, and one percent (1%) of gross short-term room rental revenue in benefit Zone 2. Download a map of Zone 1 & 2 geographic areas:

The following stays are not subject to the District assessment:

Please see HERE for a full list of Transient Occupancy Tax Taxable Items. Placer County will collect the assessment concurrently with transient occupancy tax (TOT). Because the assessment is collected at the same time as TOT, you may submit the District assessment and TOT in a single check. An updated version of the remittance form will be available on the County’s website before July 1st. If you intend to pass the District assessment on to your guests, you should begin to make preparations within your guest reservation systems prior to July 1, 2021. A formal letter was sent to lodging businesses on April 20, 2021.

Two implementation webinars were held on Tuesday, April 27 and Thursday, May 6.

Implementation Webinars
The North Lake Tahoe Resort Association will conducted five webinars to assist in the assessment implementation process and answer any questions on the District. Please find meeting recordings below:

April 27: TBID Lodging Implementation Webinar Recording 
May 6: TBID Lodging Implementation Webinar Recording 
May 20: TBID Non- Lodging Implementation Webinar
May 25: TBID Non-Lodging Implementation Webinar
June 10: TBID Non- Lodging Implementation Webinar

Customer Receipt Example

What the Business Community is Saying
From lodging properties and activity providers to restaurants and retailers, there is strong support of a TBID from the North Lake Tahoe business community. Read why they have chosen to support a TBID HERE. Read three opinion pieces by local business owners HERE, HERE and HERE.

Your TOT-TBID Dollars at Work
TOT + TBID dollars are large funding contributors to infrastructure projects and community programs of importance to North Lake Tahoe residents and businesses.