Transient Occupancy Tax Exemptions

Does the City Offer Transient Occupancy Tax Exemptions?

The following transients are exempt from paying transient occupancy tax, if at the time rent is collected the transient submits a Claim for Exemption (PDF):
  • Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax;
  • Any federal or state of California officer or employee when on official business, and;
  • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
In addition, occupancies of thirty-one (31) consecutive days or more do not pay transient occupancy tax.