Transient Occupancy Tax (TOT)

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Transient Occupancy Tax (TOT)

Town of Windsor Municipal Code Title II, Revenue and Taxation, Chapter 3, Transient Occupancy Tax, requires any business or individual that offers a room or structure for rent for a period of thirty (30) consecutive calendar days or less to collect and remit the Transient Occupancy Tax (“TOT”).  

The Transient Occupancy Tax is commonly known as a “hotel tax”, but the collection and remittance of TOT is required on all rentals of thirty (30) days or less. This includes short-term rentals offered through online platforms such as VRBO or Airbnb.  

TOT is levied at 12% of any rate or fee charged for the privilege of occupying a room(s) or other living spaces in a hotel, inn, motel, vacation home, house, or other lodging for a period of 30 days or less. This includes the basic rental rate, as well as other mandatory charges such as cleaning fees or early check-in fees. Businesses and individuals collecting the TOT must remit the TOT to the Town on a monthly basis, accompanied by appropriate documentation.  

Link to Town Code: https://library.municode.com/CA/Windsor/CODES/Code_of_Ordinances?nodeId=TITIIRETA_CH3TROCTA 

Sonoma County Tourism Business Improvement Area (BIA) Assessment

In July 2004, the Windsor Town Council approved Resolution No.1652-04 to be a part of the County of Sonoma Tourism BIA. In November 2004, the Sonoma County Board of Supervisors approved the establishment of a Tourism Business Improvement Area (BIA) in various cities and in the unincorporated areas of the County. This assessment took effect January 2005. Section 33-5 of the Tourism BIA Ordinance states that each Operator of a Lodging establishment generating total rent during the preceding fiscal year (July 1 to June 30) of greater than Three Hundred Fifty Thousand Dollars ($350,000) shall pay as an assessment a sum equal to 2% of the rent charged by the operator. For further information on this BIA Ordinance, please visit the Sonoma County Website.

To date, seven cities have approved consent resolutions and joined the Tourism BIA. By agreement with the County Treasurer-Tax Collector, the Town of Windsor collects the BIA assessment from qualifying entities in the Town limits of Windsor.

These funds are designated specifically to market overnight stays in the Business Improvement Area. For further information on their marketing efforts, please visit the Sonoma County Tourism Website.

  1. Transient Occupancy Tax


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    9291 Old Redwood Hwy, Bldg 300A
    Windsor, CA 95492

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    Windsor, CA 95492

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