Transient Occupancy Taxes and Business Improvement Area Assessments
The Revenue Accounting division handles the assessment and collection of the Transient Occupancy Tax (TOT) and Business Improvement Area (BIA) assessment.
To view, download and/or complete any forms, please visit our TOT/BIA Forms section.
Transient Occupancy Taxes
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 12% 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 (TOT) funds.
The assessment of transient occupancy taxes is based upon Sonoma County ordinances 5823 and 6173.
Business Improvement Area Assessments
To date, seven cities have approved consent resolutions and joined the BIA. The Treasurer-Tax Collector collects the 2% BIA assessment from qualifying entities in the unincorporated areas of the County and also remittances from the member cities. These funds are designated specifically to market overnight stays in the Business Improvement Area. Visit Sonoma County Tourism’s site to learn more about the BIA.
- The BIA assessment is based upon
Sonoma County ordinance 5525.
