Transient Occupancy Tax (TOT) Reports
The Transient Occupancy Tax (TOT) is a 13% local general tax on Bed & Breakfast, Inns/Motels and Hotels/Resorts room rentals of less than 30 days. The revenue is generated from currently operating lodging establishments. Periodically the City provides a summary of Transient Occupancy Revenues collected with an analysis of the collections by different types of lodging operators. Detailed information by individual lodging operator is highly confidential information and is not released in any form or considered public information.
Chapter 3.16 of the City Municipal code requires all Bed & Breakfast, Inns, Spas or other lodging facilities collect a 13% Transient Occupancy Tax from the rental of rooms. Payment of the tax collected is requires submission of a form with the monthly payment. The Transient Occupancy Tax Reporting form can be downloaded, filled in and a copy submitted to the City of Calistoga. If you need additional information, please call 707-942-2801.
2% NVTID assessment added on gross room rentals for each lodging business. Resolution adopted April 2010.
Affordable & Workforce Housing Tax is 1% added on gross room rentals for each lodging business.