Transient Occupancy Tax (TOT)
Online TOT Portal
Transient Occupancy Tax (TOT)
Town of Windsor Municipal Code Title II, Revenue and Taxation, Chapter 3, Transient Occupancy Tax, requires any business or individual that offers a room or structure for rent for a period of thirty (30) consecutive calendar days or less to collect and remit the Transient Occupancy Tax (“TOT”).
The Transient Occupancy Tax is commonly known as a “hotel tax”, but the collection and remittance of TOT is required on all rentals of thirty (30) days or less. This includes short-term rentals offered through online platforms such as VRBO or Airbnb.
TOT is levied at 12% of any rate or fee charged for the privilege of occupying a room(s) or other living spaces in a hotel, inn, motel, vacation home, house, or other lodging for a period of 30 days or less. This includes the basic rental rate, as well as other mandatory charges such as cleaning fees or early check-in fees. Businesses and individuals collecting the TOT must remit the TOT to the Town on a monthly basis, accompanied by appropriate documentation.
For customers reporting TOT for short-term rentals please click here for more information: Resources for Monthly Reporting
Link to Town Code: https://library.municode.com/CA/Windsor/CODES/Code_of_Ordinances?nodeId=TITIIRETA_CH3TROCTA
For those claiming an exemption please fill out the appropriate exemption form located here: Exemption Forms
Sonoma County Tourism Business Improvement Area (BIA) Assessment
In July 2004, the Windsor Town Council approved Resolution No.1652-04 to be a part of the County of Sonoma Tourism BIA. In November 2004, the Sonoma County Board of Supervisors approved the establishment of a Tourism Business Improvement Area (BIA) in various cities and in the unincorporated areas of the County. This assessment took effect January 2005. Section 33-5 of the Tourism BIA Ordinance states that each Operator of a Lodging establishment generating total rent during the preceding fiscal year (July 1 to June 30) of greater than Three Hundred Fifty Thousand Dollars ($350,000) shall pay as an assessment a sum equal to 2% of the rent charged by the operator. For further information on this BIA Ordinance, please visit the Sonoma County Website.
To date, seven cities have approved consent resolutions and joined the Tourism BIA. By agreement with the County Treasurer-Tax Collector, the Town of Windsor collects the BIA assessment from qualifying entities in the Town limits of Windsor.
These funds are designated specifically to market overnight stays in the Business Improvement Area. For further information on their marketing efforts, please visit the Sonoma County Tourism Website.
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Transient Occupancy Tax
Physical Address
9291 Old Redwood Hwy, Bldg 300A
Windsor, CA 95492
Mailing Address
P.O. Box 100
Windsor, CA 95492
Phone: 707-838-5358Fax: 707-838-1269
- When did the Town of Windsor adopt the Transient Occupancy Tax?
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The Transient Occupancy Tax has been part of the Town’s code for many years and was last updated in 2008 when, by voter approval the TOT rate increased from 8% to 12%, below is a link to the Town Code. https://library.municode.com/CA/Windsor/CODES/Code_of_Ordinances?nodeId=TITIIRETA_CH3TROCTA
- Reporting Transient Occupancy Tax (TOT)
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Short-term rental operators are required to report and remit returns, together with payment, by the close of business on the last day of each month for the preceding month.
Each month, operators will report:
- Gross receipts charged and received for the reporting month.
- Report transient occupancy tax collected from guests:
- Review financial reports from Airbnb and Vrbo to ensure proper taxes are being collected from guests. If not, operator will be responsible for any additional tax due.
- Report online using online TOT Portal.
- Airbnb Gross Earnings Report Instructions.
- Vrbo Reports Instructions.
- How often do I have to submit TOT remittance?
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TOT is paid monthly by Hotels/Motels and the Town requests that the STRs pay monthly as well using our online platform.
TOT is due and payable before the end of the following month. A 10% late charge will be assessed on any unpaid TOT based off your gross receipts.
- I haven’t been paying TOT for my Short-Term Rental, why is the Town requiring owners to pay now?
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During the August 17, 2022, Council meeting Item 13.1 Urgency Ordinance – Moratorium on New Business Licenses for Short-term Rentals was presented and during the discussion we received direction from the Town Council to pursue the collection of TOT for all STR’s.
TOT is due and payable before the end of the following month. A 10% late charge will be assessed on any unpaid TOT based off your gross receipts.
- What happens if no TOT is reported or is late?
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Any operator who fails to file the return and remit the tax within the time required shall pay penalty and interest. Interest is equal to one-half (0.5) percent per month as well as a penalty of 10% for each month. The penalty rates increase by an additional 10% per month. Penalties and interest cannot be contested or waived. Failure to remit TOT can result in a revocation lien against an owner, operator and authorized agent.
- What exemptions are allowed for TOT and are forms required?
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The exemptions allowed to filed for TOT per the Municipal Code are Government employees and 31+ day stays. A form is required for each exemption claimed and are located in the TOT Portal or on our website: Exemption Forms
- Who can I contact regarding TOT if I have further questions?
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Questions regarding TOT can be directed to the Revenue Department by calling (707) 838-1004, emailing us at TOT@townofwindsor.com or visiting us during business hour, Monday through Thursday, from 7:00 to 6:00 PM
- Where can I find more information about Short-term Rental Regulations?
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On June 21, 2023, the Town Council adopted an ordinance regulating short-term rentals (STRs), which went into effect on July 21, 2023. The adopted ordinance is available here. You can also visit our website for Short-Term Rentals.