Vacation Home Rental Frequently Asked Questions - Transient Occupancy Tax

Transient Occupancy Tax (TOT) is collected by all hospitality businesses in accordance with the City Municipal Code Chapter 3.24.

Each vacation home rental must report and remit to the City Finance Department all transient occupancy tax due and required by Chapter 3.24 of the City Municipal Code. All Transient Occupancy Tax reports are due on or before the last day or one month following the close of each calendar quarter. Reports must be submitted online via the portal by clicking HERE. At the time the report is filed, the full amount of the tax collected is remitted to the City Finance Department.

TOT Quarterly Reports submission deadlines are:

QUARTER	DATES	DUE BEFORE
FIRST	July through September	October 31
SECOND	October through December	January 31
THIRD	January through March	April 30
FOURTH	April through June	July 30

Common Questions regarding Transient Occupancy Tax Reports

1. Do I need to submit a quarterly report even though AirBNB and VRBO collects and remits TOT on my behalf?

Yes, all hosts must still submit a quarterly report, even those who list on AirBNB or VRBO exclusively. AirBNB and VRBO only remits TOT payments on behalf of hosts but they do not submit the required quarterly report information.

2. Where do I remit TOT and how do I submit the quarterly report?

TOT remittance and quarterly reports must be submitted online. For complete step by step instructions on how to file your TOT report click HERE.

Online (use Submit Tax Report on left upper menu on website) by clicking HERE.

3. When do I have to begin collecting TOT?

Hosts are responsible for TOT for all bookings upon first rental of the vacation home rental. TOT applies to all taxable receipts.

4. What does ‘taxable receipts’ include?

Taxable receipts INCLUDES, but is not limited to, nightly rents, weekly rents, standard cleaning fees, pet fees, internet charges, late check-out fees, extra person fees, and resort fees. Taxable receipts EXCLUDES refundable deposits and any additional items included in a special package rate, such as ski passes, or other recreational activity or additional service subject to CA sales tax.

5. I did not conduct any rentals during the reporting quarter. Do I still need to complete a quarterly report?

Yes, all host must submit a quarterly report every quarter regardless of whether or not they had any short-term rental activity. Please be advised there is a requirement of a minimum number of days of rental required by the City Development Code. Failure to meet the minimum number of days of rental requirement may be cause to deny your Vacation Home Rental License renewal.

6. What happens if I do not remit TOT or submit a quarterly report by the specified deadline?

Penalties and interest begin to accrue after the quarter end due date. All Vacation Home Rentals must submit quarterly Transient Occupancy Tax Reports and are required to have at a minimum one day of rental per year in order to maintain an active Vacation Home Rental License. Failure to comply may be cause to deny vacation home rental license renewal.

Hosts are responsible for TOT for all bookings beginning on the first rental of the vacation home rental. TOT applies to all ‘taxable receipts.

7. When do I have to begin collecting TOT?

All Vacation Home Rental Owners are responsible for the TOT for all booking/reservations starting from the first rental of the property.

For further information or questions regarding the Transient Occupancy Tax reports please contact the City of Twentynine Palms, Finance Department at (760)367-6799 or via email at ahernandez@29palms.org.