Transient Occupancy Taxes Frequently Asked Questions

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. TOT registration forms are available on our TOT/BIA Forms page. Once completed please email to TOT@sonoma-county.org. 

For assistance completing the registration process in person, please contact our Permit Sonoma Liaison with the vacation rental desk at (707) 565-1932 for available 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. 

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. 

No. Transient Occupancy Tax must be charged and tracked separately from the stated room rate. 

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:

• First Quarter (Jan-Mar): Due on or before April 30th
• Second Quarter (Apr-Jun): Due on or before July 31st
• Third Quarter (July-Sept): Due on or before October 31st
• Fourth Quarter (Oct-Dec): Due on or before January 31st

Visit our TOT/BIA Forms to download a blank Tax Return or view additional documents. 

Visit our TOT/BIA Forms page to download a blank TOT return form.

"Rent" means all consideration charged for occupancy valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature required to be paid by a transient, without any deduction therefrom whatsoever.

Notwithstanding the foregoing, "rent" does not include consideration or charges for any of the following:

1. Use of banquet or meeting rooms;
2. Occupancy of space in a lodging by a pet owned by a transient;
3. Childcare services;
4. Use of safes or other secure storage areas;
5. Food or meals;
6. Pay-per-view movies, video games, telephones, internet and the like;
7. Cancellation charges; or
8. Repair or damage/lost items in a lodging.

Yes. While Airbnb and Vrbo have voluntary collection agreements with County of Sonoma, as an operator, you are still required to file a quarterly TOT return and/or submit the necessary supporting documentation. Each platform has reports you can generate to provide you with the necessary information to complete your return. You will report gross rents from all platforms on line 1 of the TOT return and will also need to include the gross rents per platform on the appropriate adjustment lines. If you need additional assistance please reach out to our TOT unit at (707) 565-7133.

The amount of tax is 12% of Gross Rents (less any exemption[s]) in a reporting period. See Sonoma County's TOT Ordinance for additional information.

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 section for additional exemption forms.

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.

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.

Your return must be postmarked or delivered to the Tax Collector’s office on or before 5:00 p.m. the next business day.

Please Note: Postage meter imprints do not qualify as a valid postmark.

You can mail TOT to:

Sonoma County Treasurer-Tax Collector
Attn: T.O.T.
585 Fiscal Drive
Suite 100
Santa Rosa, CA 95403

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.

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 plan to close the business, please complete a Request to Close TOT Form, which can be found on our TOT/BIA Forms page, and notify the TOT Unit of the changes. If necessary, our staff will assist you with preparing a final return. 

Additionally, you will need to visit Permit Sonoma’s Vacation Rentals website or contact the vacation rental desk at (707) 565-1932 for Permits or Vacation Rental License cessation updates.