Auditor-Controller Treasurer-Tax Collector Department
Revenue Accounting Division
Auditor-Controller Treasurer-Tax Collector Department
Transient Occupancy Tax, also commonly known as ‘bed tax’, is authorized under State Revenue and Taxation Code Section 7280, as an additional source of non-property tax revenue to local government. This tax is levied at a rate of 12% in Sonoma County.
Anyone who plans to operate a lodging facility (Hotel, Motel, Bed & Breakfast, Campground, Second Home, etc.) in the unincorporated area of Sonoma County is required to register with the Tax Collector’s Office. In-person registrations are processed at the Permit and Resource Management Department (PRMD) located at 2550 Ventura Avenue, Santa Rosa, CA.
Please visit Permit Sonoma's Vacation Rentals website or contact the vacation rental desk at (707) 565-1932 to determine their business hours.
Yes. If you are operating a vacation rental outside of the Coastal Zone, you need a permit to operate. For more information about vacation rental permits, visit Permit Sonoma's Vacation Rentals website.
The amount of tax is 12% of Gross Rents received (less any exemption[s]) in a reporting period. See TOT Ordinance Nos. 5823 and 6173 for additional information.
Should you need assistance with calculating the amount of tax due, please contact our TOT Unit at TOT@sonoma-county.org or (707) 565-7133.
"Rent" as defined in the TOT Ordinance should include all receipts (cash, credits, property, services of any kind or nature) required to be paid as part of the cost of occupancy, including but not limited to any of the following:
The TOT Ordinance excludes only the following items from the definition of "Rent":
No. Transient Occupancy Tax must be charged and tracked separately from the stated room rate.
Contact the TOT Unit at TOT@sonoma-County.org or (707) 565-7133 for assistance.
You may also visit our office located at 585 Fiscal Dr, Suite 100, Santa Rosa, CA 95403, Monday through Friday from 8:00a.m. until 4:30p.m. for assistance.
Unless otherwise arranged, Transient Occupancy Tax is due quarterly. Tax payments are due postmarked no later than the last day of the month following the end of the calendar quarter for which the taxes are due.
Quarterly Due Dates are as follows:
Visit our TOT/BIA Forms and Documents to download a blank Tax Return or view additional documents. Should you have any questions when completing your return please contact the Tax Collector's TOT Unit at TOT@sonoma-County.org or (707) 565-7133.
You can mail TOT to:
Sonoma County Treasurer-Tax Collector
Attn: T.O.T.
P.O. Box 3879
Santa Rosa, CA 95402
Please Note: Returns received or postmarked after the due date are subject to delinquent penalties and interest.
Quarterly Due Dates are as follows:
Should you have any questions when completing your return please contact the Tax Collector's TOT Unit at TOT@Sonoma-County.org or (707) 565-7133.
Visit our TOT/BIA Forms and Documents page to download a blank TOT return form.
Contact our TOT Unit at TOT@sonoma-county.org or (707) 565-7133 if you need additional assistance.
Your return must be postmarked or delivered to the Tax Collector’s office on or before 5:00 p.m. the next business day.
The Tax Collector's Office is located at 585 Fiscal Dr, Suite 100, Santa Rosa, CA 95403 and is open Monday through Friday from 8:00a.m. until 5:00p.m.
Please Note: Postage meter imprints do not qualify as a valid postmark.
Quarterly Due Dates are as follows:
Contact the Tax Collector's TOT Unit at TOT@sonoma-County.org or (707) 565-7133 with any questions.
Yes. Regardless of whether any qualified rents are received for the reporting period a return is required to be filed. Otherwise, your tax will be estimated for you.
If you have exemptions due to stays over 30 consecutive days you must remit an Exemption for Occupancy Over 30 Days Form with your return.
Visit our TOT/BIA Forms and Documents section for additional exemption forms.
Contact the TOT Unit at TOT@sonoma-county.org or (707) 565-7133 with any questions.
In either event, please contact the TOT Unit at TOT@sonoma-county.org or (707) 565-7133 for guidance and assistance.
If you plan to sell the business, the TOT Unit will assist the seller and the buyer with the transfer of the Transient Occupancy Tax Certificate.
If you are plan to close the business, please complete a Request to Close TOT Certificate, which can be found on our TOT/BIA Forms and Documents page, and notify the TOT Unit of the changes. If necessary, our staff will assist you with preparing a final return.
Contact the Tax Collector’s TOT Unit at TOT@sonoma-county.org or (707) 565-7133 to request a new registration form or visit our TOT/BIA Forms and Documents section to download the Registration Form from our website. Complete the form with the new information and return it to the Tax Collector's TOT Unit.
Should you need to update your mailing address, please complete the Change of Mailing Address Form and submit it to the TOT Unit.
Contact the Tax Collector’s TOT Unit at TOT@sonoma-county.org to file a claim for a refund. TOT refund claims are governed by the Government Claims Act, and under the Government Claims Act, the claim must be filed within 1 year of “the accrual of the cause of action" (Gov. Code,§ 911.2.). TOT taxes would generally start to accrue on the payment date or the due date, whichever is later.
Operators of lodging facilities are required to keep and preserve records for a period of five (5) years, including all records that may be necessary to determine the amount of tax due in the event of an audit.
An Exemption Form for Government Agencies must be filed with your quarterly return. This form is required for all qualified governmental exemptions and must be filled out entirely for the exemption to be valid.
Contact the TOT Unit at TOT@sonoma-county.org or (707) 565-7133 with any questions.
An Exemption Form for Government Agencies must be filed with your quarterly return. This form is required for all qualified governmental exemptions and must be filled out entirely for the exemption to be valid.
Contact the TOT Unit at TOT@sonoma-County.org or (707) 565-7133 with any questions.