Transient Occupancy Tax

The Finance Department is responsible for the administration and collection of the Transient Occupancy Tax (“TOT”) and Cotati Tourism Improvement District (“CTID”) 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 CTID 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 10% and an HTID assessment of 2% for a total of 12%.  
Prior to January 1, 2017 the total rate is 12% - 10% TOT plus 2% CTID.
 
 The TOT and CTID 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 CTID 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 Cotati Municipal Code)

Helpful Online Forms 

  1. TOT Reporting (XSL)
  2.  Amended TOT Reporting (XLS)
  3. TOT Exemption (XSL)

Helpful Online Form Downloads

  1. TOT Reporting (PDF)
  2. 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 Cotati 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 Cotati Municipal Code)


Additional TOT Information

For any additional questions, please call Administrative Services at 707-665-3631 or email Administrative Services.