The Transient Occupancy Tax (TOT) (hotel, motel 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 for the privilege of occupying a room or rooms or other living space in a hotel, motel, inn, tourist home or house, or other lodging for a period of 30 days or less. The imposed tax rate for accommodations at lodging facilities in the unincorporated area of Napa County is 12%.
The County ordinance requires operators to register their facility with the tax administrator annually and to have the "Certificate of Authority" to collect Transient Occupancy Tax posted in a conspicuous place on the premises at all times. A use permit must be obtained by the Planning, Building and Environmental Services department before the tax administrator can grant the "Certificate of Authority" to collect transient occupancy tax.
Transient Occupancy Tax is calculated from gross rents collected. At this time, TOT is submitted to the County Treasurer-Tax Collector on a calendar quarter basis using the following schedule:
Reporting Period Due Date
January - March APRIL 30
April - June JULY 31
July - September OCTOBER 31
October - December JANUARY 31
Due to zoning regulations, there currently are very few opportunities for new hotels or bed & breakfast establishments in the unincorporated area of the county. For additional information regarding the issuance of new bed & breakfast use permits, please contact our Planning, Building and Environmental Services at (707) 253-4417.
Operators must also collect a 2% Tourism assessment which is reported and submitted to the County at the same time as their TOT. For additional information on this assessment, please click here.
County of Napa Transient Occupancy Tax Ordinance
TOT Registration Application
Sample Quarterly Return