Transient Occupancy Tax

The City of Orinda Municipal Code Chapter 3.12 requires establishments that rent spaces to transients to register with the City and obtain and post a Transient Occupancy Registration Certificate.  The Municipal Code also imposes a Transient Occupancy Tax (TOT) on guests of hotels or short term rentals of 8.5% of the rent charged.  As the owner or operator of such an establishment, it is your responsibility to collect, report, and remit these taxes on a quarterly basis.

The Registration Certificate is issued upon completion of the Orinda Application TOT Registration Certificate.  

The Transient Occupancy Tax Return, including tax remittance, is due quarterly, on the last day of the month following the quarter as scheduled below.

Quarter Period Return/Remittance Due Date
January 1 to March 31 April 30
April 1 to June 30 July 31
July 1 to September 30 October 31
October 1 to December 31 December 31

Information required on the tax return includes the number of nights occupied, total rents received, allowable deductions, net taxable rents, and tax due to be remitted.  If the tax return is late, the penalty and interest section is provided to assist in the calculations.

For additional information, please see the City of Orinda Municipal Code Chapter 3.12, Uniform Transient Occupancy Tax.

Information on Short-term rentals can be found here.

All TOT related forms are available below.