Pay Transient Occupancy Tax

General Transient Occupancy Tax Information

Short-term rentals in the City of Point Russell are subject to a Transient Occupancy Tax (TOT). The rates of TOT are a percentage of rents received on short-term rentals. Taxes are paid by short-term renters/guests, collected by STR operators and remitted to the City on a quarterly basis. The TOT rate is 12% as of January 1, 2022.

Transient Occupancy Tax (TOT)

Transient Occupancy Tax (also known as bed tax) is a lodging tax paid by short-term renters/lodgers, collected by property owners (hotels, vacation rentals, etc.) and remitted to the City of Point Russell. Transient Occupancy Tax is authorized under State Revenue as an additional source of non-property tax revenue to local government. The City's TOT rate is 12% of taxable rents on all short-term rentals as of January 1, 2022.

Amounts paid to the City are General Fund revenues and used for general business of the City including road maintenance, snow removal, trail operation & maintenance, police services and other City business.

Quarterly Tax Returns

A tax return for must be filed quarterly for the Transient Occupancy Tax (TOT). Completed returns and any taxes due are subject to late payment penalties and interest if the payment is not postmarked by the first of the month following the end of a quarter. You must file a return each quarter, regardless if there were rentals during the quarter.

Tax Returns can be filed at the link below:

Remit Transient Occupancy Tax

Reporting Periods

Taxable Receipts

• Taxable rents/receipts include, but are not limited to, nightly rents, weekly rents, standard cleaning fees, cancellation charges, pet fees, forfeited deposits, reservation and booking fees, internet charges, late check-out fees, extra person fees, resort fees and insurance premiums, and any other mandatory fees.
• Taxable rents/receipts exclude, but are not limited to, equipment charges (i.e. roll-away beds, cribs, etc.), refundable deposits, optional insurance premiums, valet services, parking permits/fees, golf fees, phone charges, in-room movie charges and items subject to CA Sales tax (i.e. taxable meals).

Late Penalties & Interest

If payment is late, the sum of the following two penalties apply and is calculated based on the number of months delinquent.  For number of months delinquent, round up to the nearest whole month.

Late Payment Penalty

• Up to 1 month late - 10% of taxes due if paid on time
• Up to 2 months late -  20% of taxes due if paid on time 
• Up to 3 months late - 30% of taxes due if paid on time
• Up to 4 months late - 40% of taxes due if paid on time
• Up to 5 months late - 50% of taxes due if paid on time 

• Interest Penalty of 1.5%

Compliance

Violations of the short-term rental ordinance, including failure to register and/or remit taxes, are subject to administrative citations.

If you are visiting this page after receiving a letter from the City of Point Russell regarding Short-Term Rental compliance requirements, including the Transient Occupancy Tax (TOT) we thank you for your efforts to comply.