Transient Occupancy Tax (TOT)

Share & Bookmark, Press Enter to show all options, press Tab go to next option

Transient Occupancy Tax (TOT) is a tax of 8% of the gross receipts charged to transient guests (30 consecutive days or less) in hotels, motels, and short-term rental (STR) properties rented through home sharing services like Airbnb. TOT is collected in addition to the rent that is paid, including the room rate, cleaning fees, and other charges directly associated with the renting of a room.

The City has partnered with HdL Companies to administer the TOT program. For more information, including TOT forms, online filing, exemptions, and FAQs, please visit HdL Companies. Customer service representatives can also be reached at (916) 235-9984, or via email at

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Download Acrobat Reader Windows Media Player Download Windows Media Player Word Viewer Download Word Viewer Excel Viewer Download Excel Viewer PowerPoint Viewer Download PowerPoint Viewer