Hotels, Motels & Bed and Breakfasts
- Any structure with six or more units or a licensed Bed and Breakfast facility
Current TOT Rate
- The current Transient Occupancy Tax rate is 10%
Reporting Requirement
- Returns are required on a monthly basis. Each operator shall, on or before the last day of each month 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 transient occupancy tax collected the previous month. By way of example, on November 30th each operator shall submit to the Finance and Administrative Services Director their return for the period of October 1st through 31st. (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 are mandatory for all Tax Returns
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:
- Any person as to whom, or any occupancy as to which it is beyond the power of the City to impose the tax.
- Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
- 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 Hotels, Motels, Bed & Breakfasts)
(TOT Exemption Summary Report)
