Transient Occupancy Tax

All businesses operating within the city limits of Healdsburg are required to obtain a business license and pay the annual business license tax prior to starting business. 

Lodging facilities are required to collect a transient occupancy tax (TOT). The TOT rate is 12%. A tax return is required every calendar month. Effective January 1, 2013, lodging facilities are required to collect an additional 2% for the Healdsburg Tourism Improvement District (HTID), approved October 1, 2012. The total TOT and Healdsburg Promotion Assessment (HPA) rate is 14%.

Exemptions From TOT
  • Any person who is legally exempt from paying the tax
  • Any federal or state officer or employee when on official business
  • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty
  • Any person who has actually occupied the hotel for more than 30 consecutive days - Claim for Exemption (PDF) shall be completed by transient and submitted with the TOT return (Section 3.12.040 of the Healdsburg Municipal Code)
TOT Due Dates
If the due date falls on a Saturday, Sunday or a holiday, the TOT return must be postmarked on or before the due date.
Month Due Date Delinquent On
January
February 28
March 1
February
March 31
April 1
March
April 30
May 1
April
May 31
June 1
May
June 30
July 1
June
July 31
August 1
July
August 31
September 1
August
September 30
October 1
September
October 31
November 1
October
November 30
December 1
November
December 31
January 1
December
January 31
February 1

TOT Delinquent Payments
Penalties: Any operator who fails to file and remit tax within the required time shall pay a penalty of 10% of the amount of the tax owing in addition to the amount of the tax. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed. (Section 3.12.080 of the Healdsburg Municipal Code)

Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of 1/2 of 1% or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (Section 3.12.080 of the Healdsburg Municipal Code)

Additional TOT Information