Transient Occupancy Tax
Transient Occupancy Tax (TOT), also known as a “hotel tax,” is authorized under State Revenue and Taxation Code Section 7280. The City of Santa Rosa has, by code, set the TOT for the City of Santa Rosa at 9 percent for the privilege of occupying a hotel, inn, motel, short-term (vacation) rental, bed & breakfast, or other lodging where accommodations are offered for a period of 30 days or less.
Under the Code, lodging operators in the City of Santa Rosa are required to charge this TOT of 9 percent of the rent to “transient” guests. The tax is paid by the occupant and collected by the lodging operator. The lodging operator then remits the tax to the City of Santa Rosa. Lodging operator payment for TOT must be remitted to the City on or before the last day of the month following the close of each calendar quarter.
A 3 percent City Tourism Business Improvement Area (BIA) assessment also applies to all lodging establishments, and a 2 percent Sonoma County Tourism BIA applies to most hotel/motels.
How to Remit a Payment for TOT
1. Download the TOT/SRTBIA Remittance Form (requires Adobe PDF software to work).
- Please note: lines in the PDF should automatically calculate your payment as it is filled out.
2. Follow the below instructions for filling out the remittance payment form. (or Download PDF instructions)
Instructions for completing remittance payment form:
- Line 1. Report total amount of all rents charged, whether actually received or not.
- Line 2. Amount of rents charged occupants who have remained as tenants for more than 30 consecutive days.
- Line 3. Amount of rents charged representatives of exempt governmental agencies.*1 Return original copy of each Exemption Certificate with this Quarterly Return. The amount reported must be the total of the amounts shown on the certificates. Additional Exemption Certificates may be printed from our website.
- Note, there are exemptions for certain people in specified circumstances who are exempt from paying TOT. Learn more, by viewing the TRANSIENT OCCUPANCY TAX EXEMPTIONS/EXCLUSIONS.
- For those that are exempt, the City requires the submission of a TRANSIENT OCCUPANCY TAX EXEMPTION CERTIFICATE FOR GOVERNMENTAL AGENCIES form.
- Penalties. Any operator who fails to file and remit the tax due within 30 days of the close of the reporting period shall pay a penalty of 10% of the amount of the tax due; and if the operator fails to file and remit the tax due for an additional 30-day period beyond that, he shall be required to pay a further 10% penalty.
- Interest. In addition to the penalties imposed, interest shall be added to the amount due at the rate of one-half of the 1% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
3. Remit payment:
- Make Check payable to "City of Santa Rosa"
- Mail to:
City of Santa Rosa
Revenue and Collections
PO Box 1673
Santa Rosa, CA 95402