Transient Occupancy Tax

 

The Finance Department is responsible for the administration and collection of the Transient Occupancy Tax (“TOT”) and Healdsburg Tourism Improvement District (“HTID”) assessment.  The TOT applies to all properties rented to Transients.  A Transient is any person who exercises occupancy or is entitled to occupancy for a period of thirty (30) days or less.  In addition, lodging businesses are subject to the HTID assessment.

With the passing of Measure S on November 8, 2016, effective January 1, 2017, lodging facilities are required to collect TOT at a rate of 14% and an HTID assessment of 2% for a total of 16%.  
Prior to January 1, 2017 the total rate is 14% - 12% TOT plus 2% HTID.

The TOT and HTID assessment tax return must be submitted monthly and is due no later than the last day of the following month.  For example, the TOT and HTID assessment collected in the month of April must be remitted by May 31.  If the last day of the month falls on a weekend or holiday, the remittance is due the previous business day.  A penalty is due on all late payments.

 

      

Exemptions From TOT

 

  • Any person who is legally exempt from paying the tax

  • Any federal or state officer or employee when on official business

  • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty

  • Any person who has actually occupied the hotel for more than 30 consecutive days - Claim for Exemption (PDF) shall be completed by transient and submitted with the TOT return (Section 3.12.040 of the Healdsburg Municipal Code)

 

Helpful Excel Downloads

  1. 16% TOT Reporting (XLS)
  2. 16% Amended TOT Reporting (XLS)

Helpful Online Forms

  1. 16% TOT Reporting (PDF)
  2. 16% Amended TOT Reporting (PDF)
  3. TOT Claim for Exemption (PDF)

TOT Due Dates


If the due date falls on a Saturday, Sunday or a holiday, the TOT return must be postmarked on or before the due date.
Month Due Date Delinquent On
January
February 28
March 1
February
March 31
April 1
March
April 30
May 1
April
May 31
June 1
May
June 30
July 1
June
July 31
August 1
July
August 31
September 1
August
September 30
October 1
September
October 31
November 1
October
November 30
December 1
November
December 31
January 1
December
January 31
February 1

TOT Delinquent Payments


Penalties: Any operator who fails to file and remit tax within the required time shall pay a penalty of 10% of the amount of the tax owing in addition to the amount of the tax. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed. (Section 3.12.080 of the Healdsburg Municipal Code)

Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of 1/2 of 1% or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (Section 3.12.080 of the Healdsburg Municipal Code)

Additional TOT Information