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TRANSIENT OCCUPANCY TAX [TOT] - 10%

DEFINITION

Transient occupancy tax is a tax charged to patrons occupying a room in a "Hotel".  In accordance with Sonoma Municipal Code, Chapter 3.16 a "Hotel" is defined as any structure which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, inn, tourist home, motel, studio house, rooming house, apartment house, mobilehome or other similar structure.

OPERATORS DUTIES

Sonoma Municipal Code requires:

  • Collection of the TOT tax at a rate of 10%, at the same time the rent is collected from the patron
  • A signed Tax Registration Form on file with the City
  • A current business license with the City
  • Filing of a Transient Occupancy Tax Form for every month [even if no tax is collected]
  • Remittance of the full amount of the tax collected to the City on or before the last day of the month following the reporting month.  The tax constitutes a debt owed to the City and should never be considered "operational funds" for the operator.

RECORDS:

All records of collection and payment of transient occupancy tax shall be kept for a period of three years during which time the City shall have the right to inspect to determine accuracy of reporting.

ADDITIONAL INFORMATION

[Transient Occupancy Tax].  A full and complete copy of all regulations and procedures including reporting, registration,exemptions and penalties for violation may be found in the SONOMA MUNICIPAL CODE-CHAPTER 3.16.

FORMS

Transient Occupancy Tax Registration Form
Transient Occupancy Tax Reporting Form
Transient Occupancy Tax Reporting Form
Business License Application Form