General Information
Short-term rental operators are required to report and remit returns, together with payment, by the close of business on the last day of each month for the preceding month.
Each month, operators will report:
- Gross receipts charged and received for the reporting month.
- Report transient occupancy tax collected from guests:
- Review financial reports from Airbnb and Vrbo to ensure proper taxes are being collected from guests. If not, operator will be responsible for any additional tax due.
- Mail paper returns or report online using the online portal.
Items not included for gross receipts
The value of paid or complimentary food or beverage offered to a guest of the hotel, if the food or beverage is included in a package rate, provided all of the following apply:
- A reasonable allocation of the value of such food or beverage is separately identified either on the guest receipt or on the operator’s accounting records
- No TOT is charged or collected by the operator on the value of the food or beverage.
- Sales and use tax imposed by the State of California is collected on the food or beverages from the guest and remitted to the State (Rev. & Tax §7282.3).
Online services
You can register for a TOT certificate number or report TOT by using the online service portal. TOT payments can be made using a debit or credit card, or an electronic funds transfer (EFT). There is a 2.35% service fee for debit or credit card transactions. The 2.35% service fee is not retained by the Tax Collector, it is retained by the service provider and is non-refundable.
Instructions for generating the Airbnb Gross Earnings Report