Transient Occupancy Tax (TOT)

Transient Occupancy Tax (TOT)

The Transient Occupancy Tax (TOT) applies to guests who stay in hotels, motels, short-term rentals (such as Airbnb or VRBO), and other lodging facilities for a period of 30 days or less. This tax is often referred to as a “bed tax” and is charged in addition to the nightly room rate.

The tax is paid by the guest but collected by the lodging operator at the time of payment. Operators are responsible for registering with the City, accurately calculating and collecting the tax, maintaining records, and remitting the tax to the City on a regular basis in accordance with municipal code requirements.

Revenue generated from the TOT is an important source of funding for the City, helping to support essential services such as police and fire protection, street and infrastructure maintenance, and community programs that enhance quality of life for residents and visitors.

All lodging operators must file TOT returns even if no tax is due for the reporting period using the City’s online portal:

Transient Occupancy Tax Portal

For assistance with registration, reporting requirements, or compliance, please contact:

Robin Hazlett
(530) 934-7041 ext. 110  
rhazlett@cityofwillows.org.

Staff is available to assist you during regular business hours.