Transient Occupancy Tax (TOT) is a tax of 8% of the rent charged to transient guests in hotels, motels, and short-term rental (STR) properties rented through home sharing services like Airbnb. Every lodging operator is required to register, collect, and remit quarterly TOT payments. Many STR platforms allow you to add TOT as a line item on your listing, to ensure the tax is paid for by the guest (as intended).

Registration and a TOT certificate is required for the purpose of collecting TOT from guests. A TOT certificate does not authorize any person to conduct any unlawful business, nor operate a STR without strictly complying with all local applicable laws.

The City has partnered with HdL Companies to administer the Short-Term Rental Transient Occupancy Tax (TOT) program. Operators are to remit TOT on a quarterly basis to HdL Companies. For more information, including TOT forms, online filing, and exemptions, please visit HdL Companies. Customer service representatives can also be reached at (916) 235-9984, or via email at FolsomTOT@hdlgov.com.