Transient Occupancy Tax
Penalty/Interest Wavier for February and March 2020 Transient Occupancy Tax
On March 27, 2020, the City Council adopted an urgency ordinance that waives penalties and interest associated with Transient Occupancy Taxes (TOT) for the reporting periods of February and March 2020.
Please Note the Following:
- This waiver only applies to penalties/interest associated with Transient Occupancy Taxes due for the reporting months of February and March 2020, due March 31st and April 30th, respectively. The 1% County Tourism and Marketing District (TMD) Assessment and the 2% Paso Robles Tourism Improvement District (PRTID) Assessment are still subject to normal reporting requirements and due dates and will be subject to penalties/interest which result from late payments.
- Completed February and March monthly TOT reporting forms must still be received by the City on or before the last day of the month following the reporting period, even if it is not accompanied by a payment.
- TOT payments for the reporting periods of February and March 2020, which were subject to the waiver of penalties/interest, must be received by the City on or before August 31st, 2020. If received after August 31st, 2020, all waived penalties/interest will be reinstated and immediately due and payable.
For additional details, click here to read the full agenda item.
Apply for a business license, renew a business license, or pay your Transient Occupancy Tax (TOT) online!
Or download the TOT Payment Form (PDF).
Chapter 5.06.030 - Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for any reason that tax is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
San Luis Obispo County Tourism Marketing District (TMD) Assessment
On January 14, 2020, the San Luis Obispo County Board of Supervisors approved the renewal of the San Luis Obispo County Tourism Marketing District (TMD). In addition to the renewal, the Board of Supervisors approved an increase in the assessment from 1% to 1.5%, effective July 1, 2020. The TMD was initially formed in 2015 after a majority of lodging businesses in the County voted in favor of the creation of the district and the self-assessment based on the taxable rents collected from guests. The TMD is managed by Visit SLO CAL.
The TMD assessment is applicable at the time rents are collected from guests. For reservations scheduled on or after July 1, 2020, you are to collect 1.5% for the TMD assessment. Reservations where the rents have already been collected from guests prior to July 1, 2020 may use the current 1% TMD rate. In order to accommodate the potential remittance of two separate TMD rates, we have adjusted our monthly TOT remittance form accordingly.
Paso Robles Tourism Improvement District (PRTID) Assessment
In May 2017, City Council adopted a Resolution 17-082 (PDF) to establish the PRTID and to levy an assessment on certain lodging businesses within the PRTID:
"Whereas, the annual assessment rate shall be 2% of gross room rental revenue. After the initial year, the assessment rate may be increased by the Owners’ Association Board to a maximum of 3% of gross short-term room rental revenue as described in Section VI. The assessment rate may also be decreased by the Owners’ Association Board, but shall not drop below 2% of gross short-term room rental revenue. The maximum increases or decreases in any year shall be 0.5%. Based on the benefit received, the assessment shall not be collected on: stays of more than 30 consecutive days; stays by any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; complimentary room stays; and stays pursuant to contracts executed prior to July 1, 2017."
- Visit SLO CAL Increase Letter
- Letter Regarding San Luis Obispo County Tourism Marketing District (SLOCTMD) Assessment (PDF), dated June 12, 2015
- San Luis Obispo County Resolution Number 2015-153 (PDF)
- SLOCTMD Assessment Collection Process Summary (PDF), dated June 12, 2015
- TOT Exemption Certificate (PDF)
- Attach this form to Transient Occupancy Tax Payment Form. Exemptions listed herein are subject to audit
- TMD Increase Notice