TRANSIENT OCCUPANCY TAX (TOT)
Local Ordinance (Chapter 5.40) provides that the County of Monterey collect Transient Occupancy Taxes for the unincorporated areas of the county. This tax is commonly known as “TOT” and is also called “Hotel tax” or “Room Tax”.
If you are operating a lodging business in the unincorporated area of Monterey County (outside any city jurisdiction), please download and send us your completed (TOT) Registration Form. Please review the Local Ordinance (Chapter 5.40) above to determine if you need register with the Tax Collector.
Certain individuals may claim an exemption from TOT. The Exemption Claim form is available here.
Registration is free. Once you register with us, you will be sent a certificate that will authorize you to begin collecting and remitting the (TOT).
TOT is a significant source of revenue for the County of Monterey - Statistical Summary Report.
The unincorporated areas in the County of Monterey include popular tourist destinations such as: Pebble Beach, Carmel Valley and the Big Sur Coast.
TOT applies to transient stays up to 30 days. Under the local TOT Ordinance, certain organizations and Federal Government Employees on official business may be exempt from the TOT. See the Ordinance for details.
The current tax rate for TOT in the County of Monterey is 10.5 percent of the gross room receipts. TOT operators are required to report and remit payments to the County Tax Collector on a quarterly basis.
Monterey County Planning and Building Inspection Department requires Homeowners wishing
to pursue short term residential rentals (7-30 days) to obtain an Administrative Permit. Short
term residential rentals are not permitted in the coastal zone. Please contact the Monterey
County Planning and Building Inspection Department at (831) 755-5025 for information.
Last updated on September 16, 2011