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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 9% 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 (T.O.T.) Funds.

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.

Please also visit the Permit and Resource Management Department's website for information on Zoning and Use Permits that may be required under the Vacation Rental Ordinance.