Short Term Lodging Units

Print
Press Enter to show all options, press Tab go to next option

Current TOT Rate

  • The current Transient Occupancy Tax rate is 10%

Reporting Requirement

  • Returns are required on a quarterly basis.. Each operator must prepare and submit to the Finance and Administrative Services Director a return on forms provided by the Finance and Administrative Services Director stating the total rents charged and received and the amount of the transient occupancy tax collected the previous quarter. Taxes are due within 30 calendar days of the end of each calendar quarterly period. (Section 3.24.070 of the Municipal Code)
  • It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of four (4) years, not including the present year, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the Finance and Administrative Services Director shall have the right to inspect at all reasonable times. (pursuant to municipal code 3.24.090)

Tax Return Information

  • Reporting forms may be downloaded by clicking the links below.    Completed Parts A & B are mandatory for all Tax Returns.  Part C are required if any Exemptions are claimed on a return.

Note: Incomplete returns and will not be processed and may be subject to penalties and interest (pursuant to municipal code 3.24.240) if applicable.

Exemptions from Taxation

The following persons are exempt from paying the transient occupancy tax imposed by this chapter:

  1. Any person as to whom, or any occupancy as to which it is beyond the power of the City to impose the tax.
  2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
  3. The owner of the STLU while occupying the property.

Exemptions may only be granted if the operator completes an exemption claim form under penalty of perjury when rent is collected. The exemption claim form shall be available at the office of the Finance and Administrative Services Director. After the Director reviews and verifies the documents offered in support of the exemption, the Director will determine whether or not the exemption is granted.

Forms:

(TOT Return for Short Term Lodging Units)

(TOT Long Term  Exemption Form “Part C”)