The Apply for a Transient Occupancy Tax Certificate (English) is the application the City of Fresno Finance Department, through its Business Tax Division, offers to lodging businesses that must collect and remit the Transient Occupancy Tax. It is a lodging-tax document, not a Fresno property tax form. It is meant for new hotels and for lodging properties that change ownership. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the City publishes the form and its related resources on its Business License and Tax Certificate page.
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What is Apply for a Transient Occupancy Tax Certificate (English) – Fresno, CA?
The Apply for a Transient Occupancy Tax Certificate (English) is the City of Fresno application that a lodging business uses to obtain a Transient Occupancy Tax certificate, so that it can collect the tax from guests and remit it to the City.
The City's Finance Department, Business Tax Division, lists the application under "Transient Occupancy Tax", in the section headed "New Hotel / Change of Ownership". For lodging businesses that have any person staying in the property for 30 consecutive days or less, the property collects two amounts from the tenant and remits them to the City: the Transient Occupancy Tax (TOT) and the Tourism Business Improvement District Tax (TBID).
The same City page places several related items next to this application:
- a Spanish-language version of the application;
- Transient Occupancy Tax Renewal;
- the 30 Day Consecutive Days TOT Form, for tax-exempt room receipts of permanent residents;
- the Government Exemptions Form, for government agency occupants.
It is separate from the printable Business License & Tax Certificate Application that the City offers for general business tax certificates. The City notes that businesses such as hotels and motels may owe additional taxes or permit fees beyond the general business tax. The form is not a property tax bill or a property tax form.
Who needs to file Apply for a Transient Occupancy Tax Certificate (English) – Fresno, CA?
Lodging businesses in the City of Fresno use this application. The City's page addresses it to new hotels and to lodging properties that change ownership, and it says that any property with a person staying 30 consecutive days or less must collect the Transient Occupancy Tax (TOT) and the Tourism Business Improvement District Tax (TBID) from the tenant and remit them to the City.
Other situations the City's page describes:
- Short-term rental owners. A Short Term Rental (STR) Permit holder, who must be the property owner, is responsible for collecting and paying TOT to the City. An owner who rents space for fewer than 31 days in a year is not liable for TOT. The STR permit has its own applications, the Short Term Rental Permit Application and the Short Term Rental Supplemental Application, which are emailed with an approved zone clearance.
- Guests who may be exempt. Permanent residents (occupants with the right to occupy a room for at least 30 consecutive days) and government agency occupants on official business have separate exemption rules and forms; they do not change who must hold the certificate.
Businesses that only need a general business tax certificate use the City's Business License & Tax Certificate Application instead.
When to file Apply for a Transient Occupancy Tax Certificate (English) – Fresno, CA
Apply when you open a new lodging business in Fresno or take over an existing hotel, the two situations under which the City lists this application ("New Hotel / Change of Ownership"). The City's page sets no separate due date for the application itself.
Renewals are handled through the separate Transient Occupancy Tax Renewal link on the same page. For questions about timing in your situation, call the Business Tax Division customer service line at (559) 621-6880.
Tax-exempt timing rules apply to guests, not to the certificate: a permanent resident's stay beyond 30 consecutive days is exempt from the 31st day onward, provided the intent to stay longer was presented to the hotel before or at check-in.
How to fill out Apply for a Transient Occupancy Tax Certificate (English) – Fresno, CA
Confirm you run a lodging business
The application is for lodging businesses where any person stays 30 consecutive days or less, such as new hotels or properties changing ownership. Short-term rental owners apply separately for the STR Permit.
Open the fillable application
Open the English version of the Transient Occupancy Tax Certificate application on this page. Choose the Spanish version from the City's page if you prefer it.
Enter your business and ownership details
Complete each section the form asks for, using the legal names, addresses and contact details of the lodging business and its owners. The City asks for accurate and complete information.
Check exemption rules for guests
Permanent residents (occupants with the right to stay at least 30 consecutive days) and government agency occupants on official business have separate exemption forms. These forms are not part of this application.
Verify your entries against your records
Compare names, addresses and dates with your business records. Modified or incomplete information may cause delays, according to the City.
Review and download the completed PDF
Sign or date the form where it asks, then download or print the completed PDF from FillingPDF. Submit it through the Business Tax Division as described under How to submit.
How to submit Apply for a Transient Occupancy Tax Certificate (English) – Fresno, CA
The City's page does not name a separate submission channel for this application, so deal with the Business Tax Division of the City of Fresno Finance Department, which handles Transient Occupancy Tax.
- In person or by mail: City of Fresno, Finance Department, Business Tax Division, 2600 Fresno Street, First Floor, Room 1096, Fresno, CA 93721. The counter is open Monday through Friday, 9:00 a.m. to 4:30 p.m., and closes at 3:00 p.m. on the third Friday of the month.
- By phone: Customer Service at (559) 621-6880. Ask which channel, mail, counter or email, the division accepts for this application. The Business Tax Division also has an email address listed on the City's page.
- Related business tax certificate: the City's general Business License & Tax Certificate Application can be filed online, by mail or at the public counter; that is a different application.
The City asks for accurate and complete information, and says incomplete or modified information may cause delays. FillingPDF lets you fill out and download the PDF; submission follows the City's channels above.
Common mistakes to avoid
- Submitting incomplete or altered information; the City says this may cause delays or stop it from approving your request to conduct business.
- Charging Transient Occupancy Tax to a permanent resident from the 31st consecutive day on; the 31st day and beyond is exempt.
- Treating a guest as a permanent resident when the intent to stay beyond 30 days was not presented to the hotel before or at check-in; without documentation, the first 30 consecutive days are charged TOT.
- Applying the government exemption to personal travel; it covers government officers or employees on official business only.
- Assuming a Short Term Rental owner needs no STR Permit; the permit is required before the home or rooms can be rented or advertised for rent.
- Assuming an STR owner who rents for fewer than 31 days in a year owes TOT; the City says such an owner is not liable.
Frequently asked questions
What is the Transient Occupancy Tax Certificate application in Fresno?
It is the City of Fresno application for a Transient Occupancy Tax certificate, offered by the Finance Department's Business Tax Division. Lodging businesses use it to collect Transient Occupancy Tax (TOT) and TBID from guests staying 30 consecutive days or less and remit them to the City.
Is this the same as Fresno property tax?
No. This form concerns the Transient Occupancy Tax that lodging businesses collect from guests and remit to the City. It is not a Fresno property tax form or bill; for property tax questions, contact the appropriate agency directly.
Who has to collect Transient Occupancy Tax in Fresno?
Lodging businesses with any person staying 30 consecutive days or less collect it from the tenant and remit it to the City. Short Term Rental permit holders are also responsible for collecting and paying TOT, unless they rent for fewer than 31 days in a year.
Can I fill out the Fresno TOT certificate application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent and does not file it with the City; you submit it through the Business Tax Division.
Is there a Spanish version of the application?
Yes. The City of Fresno lists "Apply for a Transient Occupancy Tax Certificate (Spanish)" next to the English version on its Business License and Tax Certificate page. This page covers the English version.
Who is exempt from Transient Occupancy Tax in Fresno?
Permanent residents are exempt from the 31st consecutive day onward, if they present their intent to stay longer before or at check-in. Government officers or employees on official business are also exempt, not for personal use, and give the hotel documentation.
Where do I send the application or get help?
Contact the Business Tax Division at 2600 Fresno Street, First Floor, Room 1096, Fresno, CA 93721, or call Customer Service at (559) 621-6880. The counter is open Monday to Friday, 9:00 a.m. to 4:30 p.m., closing at 3:00 p.m. the third Friday.
How do I renew a Transient Occupancy Tax certificate?
Use the separate Transient Occupancy Tax Renewal link on the City of Fresno's Business License and Tax Certificate page. This application is for new hotels and changes of ownership; call (559) 621-6880 for renewal questions.
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