FAQs • Seaside, CA • CivicEngage

Are there penalties for delinquent payments?: Hotels / Motels failing to remit Transient Occupancy Tax by the due date will be assessed a penalty of 10% of the amount of tax. Delinquent remittances not paid on or before thirty (30) days following the date the remittance first became delinquent will be assessed a second delinquency penalty of 10% of the amount of the tax.

In addition to the assessed penalties the hotel / motel will be charged interest at the rate of 1/2 of 1% per month on the amount of tax due until paid.

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Transient Occupancy Tax

1. How do I report and remit transient occupancy tax collections?: Transient Occupancy Tax is due to the City on or before the last day of the month following the close of each calendar month. Along with payment, the hotel / motel must submit a monthly Transient Occupancy Tax and Tourism Improvement District Form, which summarizes monthly rent charges, exemptions, transient occupancy tax due and tourism improvement district assessments. Transient Occupancy Tax Form (PDF)

2. 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. Please find more details on the Transient Occupancy Tax Exemptions page.

3. Are there penalties for delinquent payments?: Hotels / Motels failing to remit Transient Occupancy Tax by the due date will be assessed a penalty of 10% of the amount of tax. Delinquent remittances not paid on or before thirty (30) days following the date the remittance first became delinquent will be assessed a second delinquency penalty of 10% of the amount of the tax.

In addition to the assessed penalties the hotel / motel will be charged interest at the rate of 1/2 of 1% per month on the amount of tax due until paid.