Frequently Asked Questions

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

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.

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.

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.

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.

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

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

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.

You can contact Planning by email to submit comments or suggestions at str@townofwindsor.com or mail comments to Planning attention Short-term Rentals: 9291 Old Redwood Highway Bldg. 400, Windsor, CA  95492

BIA is the Business Improvement Area assessment of 2% that is paid to Sonoma County for the “Sonoma County Tourism Business Improvement Area Fund.”  Currently, if your gross receipts are more than $350,000.00 per fiscal year you are required to pay the 2% when you submit your TOT, otherwise you can put N/A or 0 for line 4 on the remittance form. 

These funds are designated specifically to market overnight stays in the Business Improvement Area. https://sonomacounty.ca.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector/divisions/revenue-accounting/transient-occupancy-taxes-(tot/bia)#:~:text=Sonoma%20County%20ordinance%205525.