Revenue Accounting

The Revenue Accounting division is responsible for the billing, collection, and processing of Secured, Supplemental, and Unsecured property taxes for the County. This division is responsible for the tracking and accounting of delinquent tax payments and, under the direction of the Board of Supervisors, is responsible for selling delinquent properties at tax sale. 

In addition to property taxes, the Revenue Accounting Division collects the County’s Cannabis Business Tax, Transient Occupancy Tax, and the Business Improvement Area assessment. The Cannabis Business tax program imposes tax on the privilege of cultivating, dispensing, and manufacturing cannabis within the unincorporated areas of the County. The Transient Occupancy Tax (TOT) is levied on short-term occupancy at lodging facilities in the unincorporated areas of the count, and operators that report taxable short-term rents in excess of $350,000, are also assessed the Business Improvement Area assessment.

The Revenue Accounting division also collects other types of debts owed to the County through its Central Collections unit.