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The Transient Occupancy Tax (Hotel, Motel, Campground or 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 in Sonoma County at a rate of 12% for accommodations at lodging and camping facilities in the unincorporated areas of the County. TOT funds are discretionary, in that the Board of Supervisors may direct use of these funds for any legitimate county expense. The tax code does not require any specific use of the Transient Occupancy Tax (TOT) funds.

To learn more about how Transient Occupancy Tax funds are spent and Measure L, which increased the Sonoma County Transient Occupancy Tax rate from 9% to 12%, please see this fact sheet (509 kB).

Fact Sheet

The Sonoma County Board of Supervisors has established a policy that the funds raised from this tax will be used, in part, to finance advertising and promotional activities in Sonoma County.

Important Information From The Transient Occupancy Tax Desk: