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.
Important changes are coming to the TOT Program. To learn more about the passing of Measure L and the signing of the Airbnb agreement, that go into effect January 1, 2017, please read this important flyer (.166 kB)
To learn more about how funds are spent and to find out about Measure L, which proposes an increase to the Sonoma County Transient Occupancy Tax, or Tourist Tax, from 9% to 12%, please see this fact sheet (509 kB).
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.
The Vacation Rental Desk is Now OPEN!
The Permit and Resource Management Department (PRMD) and Auditor-Controller-Treasurer-Tax Collector (ACTTC) have united efforts to offer a single point of contact. Effective September 1, 2016, Transient Occupancy Tax (TOT) Registrations, Vacation Rental and Hosted Rental Permit Applications will be processed at PRMD (located at: 2550 Ventura Avenue, Santa Rosa, CA).firstname.lastname@example.org should you need assistance with your tax return or payment.
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.
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