Transient Occupancy Tax

The Transient Occupancy Tax (TOT) (hotel, motel or "bed" tax) is authorized under State Revenue and Taxation Code section 7280, as an additional source of non-property tax revenue to local government. This tax is levied for the privilege of occupying a room or rooms or other living space in a hotel, motel, inn, tourist home or house, or other lodging for a period of 30 days or less. The imposed tax rate for accommodations at lodging facilities in the unincorporated area of Napa County is 13%.

Certificate of Authority

The County ordinance requires operators to register their facility with the tax administrator annually, submit the TOT due and post the "Certificate of Authority" to collect Transient Occupancy Tax in a conspicuous place on the premises at all times. You may request a new registration packet by calling our office at 707-253-4320 or submitting a completed TOT Registration Application (PDF) Opens a New Window. .

This certificate does not authorize any person to conduct any unlawful business in any unlawful manner, or to operate a hotel or like establishment without strictly complying with all local applicable laws including, but not limited to, those requiring a permit from any board, commission, department or office of said county. In issuing the certificate and in requiring and accepting payment of Transient Occupancy Taxes on rental revenues from the property or facility to which the certificate is issued, Napa County does not waive its authority to enforce any provision of the Napa County code, including, but not limited to, section 18.104.410, which restricts and governs transient occupancies of dwelling units, and which governs whether or not this property or facility is being lawfully operated. 

Please contact the Napa County Planning Building and Environmental Services Department at 707-299-1348 or email Akenya Robinson-Webb if you have any questions about permitting requirements. The issuance of a Certificate of Authority does not in and of itself provide any authorization or permission for any particular use of property.

Calculations

Transient Occupancy Tax is calculated from gross rents collected. At this time, TOT is submitted to the County Treasurer-Tax Collector on a calendar quarter basis using the following schedule.

Operators must also collect a 2% Tourism assessment which is reported and submitted to the County at the same time as their TOT. For additional information on this assessment, see the Housing and Intergovernmental Affairs Board.

Related Information

• County of Napa Transient Occupancy Tax Ordinance
• TOT Registration Application (PDF) Opens a New Window. 
• Quarterly Return (PDF) Opens a New Window.