Form 22-40 is the Transient Occupancy Tax Exemption Certificate that the City of Irvine, through its Administrative Services Treasury Services, provides for federal and California state officers and employees staying at an Irvine hotel on official business. It is one of the City of Irvine tax forms, though it concerns hotel stays, not Irvine property tax. The guest completes and signs it, and the hotel operator verifies the occupancy and signs it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the city publishes the original at the official URL below.
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What is 22-40?
Form 22-40, Transient Occupancy Tax Exemption Certificate (printed "for Government Officers/Employees") is the City of Irvine form a hotel operator uses to validate each exemption from Irvine's Transient Occupancy Tax claimed for a federal or California state official or employee on official business.
The exemption comes from Section 2-9-403, subsection parts 2 and 3, of the Irvine Municipal Code. Under it, federal or California state officers and employees are exempt from the tax when they are conducting official business. The certificate is the paperwork behind that exemption: the form's instructions say a certificate signed by the guest is required to support every exemption claimed on the monthly Transient Occupancy Tax return, and that the certificates are examined in periodic reviews by an independent accounting firm.
The form is addressed to the Director of Administrative Services. It has two parts. The guest declares, under penalty of perjury, that the occupancy charges are incurred in the performance of official duties, and gives the occupant name, dates of occupancy, room number, governmental agency and location of home office. The hotel operator then completes the verification block, checking the type of proof it reviewed and signing.
The certificate does not replace proof of official business. It is accepted only together with one of three documents: a travel order, a government warrant or a government credit card.
Who needs to file 22-40?
Two groups complete this form, each in its own part.
- Guests: federal or California state government officers and employees who occupy a hotel room in Irvine in the performance of their official duties. The guest enters the occupant name, agency, location of home office, dates of occupancy and room number, and signs the declaration.
- Hotel operators and staff: operators that want to claim the exemption on the monthly Transient Occupancy Tax return. They complete the date, hotel name and address, check the type of proof of official business and sign the bottom of the form. The form makes the operator responsible for verifying the occupancy documentation.
The declaration covers only federal or California state officials and employees conducting official business; the form names no other group. A separate certificate is required for each occupancy and for each governmental official or employee, so a group stay or a second traveler needs additional forms.
The form is not a tax return and is not used for property tax.
When to file 22-40
Complete a certificate for each occupancy by a federal or California state official or employee on official business, at the time of the stay. The instructions require a signed certificate to support every exemption claimed on the monthly Transient Occupancy Tax return, so the certificate must exist before the hotel operator claims that exemption.
The form sets no separate filing date of its own. Because a separate certificate is required for each occupancy and each official, a new stay or a new traveler means a new form. Certificates may be examined later, in periodic reviews by an independent accounting firm, so the hotel operator should keep them available with its return records.
Documents you need
- A travel order from the guest's government agency, one of three accepted proofs that the occupancy is for official business.
- A government warrant for the occupancy, accepted in place of a travel order as proof of official business.
- A government credit card issued by the guest's employer and used to pay for the occupancy, accepted as proof of official business.
- One signed certificate for each occupancy and each governmental official or employee; the form does not allow one certificate to cover several guests.
How to fill out 22-40
Enter the date and addressee
Fill in DATE at the top. The form is addressed TO: DIRECTOR OF ADMINISTRATIVE SERVICES, so leave that line as printed.
Enter the establishment name and address
Under FROM, write the name of the hotel or establishment in the City of Irvine and its address. The instructions assign the date, hotel name and hotel address to the hotel operator.
Read the declaration
The guest reads the statement made under penalty of perjury: they are a federal or California state government official or employee, and the occupancy charges are incurred in the performance of official duties.
Enter the occupant name
Under OCCUPANT NAME, the guest writes the name of the official or employee who occupies the room. Use one form per person.
Enter the dates of occupancy
In DATES OF OCCUPANCY, write the first date of the stay and, after TO, the last date. Use a separate certificate for each occupancy.
Enter the room number
Write the room number in the ROOM# field so the certificate matches the specific occupancy.
Enter agency and home office
Under GOVERNMENTAL AGENCY, write the federal or California state agency of the guest. Under LOCATION OF HOME OFFICE, write where that office is located.
Sign as the guest
The guest signs on the SIGNATURE line, stating they are on official business of the qualified agency and therefore entitled to the exemption.
Check the proof of official business
In the block TO BE COMPLETED BY HOTEL OPERATOR/STAFF, hotel staff check one box: Travel Order, Government Warrant or Government Credit Card, matching the document actually reviewed.
Sign the hotel verification
Hotel staff sign under VERIFIED AND RECEIVED BY, enter the date and print the staff name in PRINT HOTEL STAFF NAME.
Review and download the completed PDF
Check that names, dates, room number and both signature areas are complete, then download or print the completed PDF from FillingPDF and keep it with the hotel's Transient Occupancy Tax records.
How to submit 22-40
The form is completed at the hotel and supports the exemption on the hotel operator's monthly Transient Occupancy Tax return; it names no mailing address, portal or appointment process.
- Guest to hotel: the guest signs the certificate and gives the hotel operator one of the required proofs of official business: a travel order from the agency, a government warrant or a government credit card used for the occupancy.
- Hotel verification: hotel staff check the type of document verified, then sign, date and print their name in the block "To be completed by hotel operator/staff."
- Support for the return: the signed certificate backs the exemption claimed on the monthly return and may be examined in periodic reviews by an independent accounting firm.
The form is addressed to the Director of Administrative Services. For questions about handling the certificate, the City of Irvine forms website lists 949-724-6281. That site also says city forms may be printed, saved or submitted by email or online. FillingPDF lets you fill out and download the PDF; submission follows the city's channels above.
Common mistakes to avoid
- Accepting the certificate without a travel order, government warrant or government credit card; the form says to accept it only with one of them.
- Using one certificate for several occupants or several stays; the form requires a separate certificate for each occupancy and each official or employee.
- Leaving the guest signature blank; the signed declaration under penalty of perjury is what supports the exemption.
- Claiming the exemption on the monthly Transient Occupancy Tax return with no signed certificate on file.
- Skipping the hotel block: not checking Travel Order, Government Warrant or Government Credit Card, or omitting the staff signature, date or printed name.
- Using the form for a guest who is not a federal or California state officer or employee, or who is not on official business.
- Leaving out the dates of occupancy, room number, governmental agency or location of home office.
Frequently asked questions
What is Form 22-40 used for?
Form 22-40 is the City of Irvine's Transient Occupancy Tax Exemption Certificate for Government Officers/Employees. A hotel operator uses it to support an exemption from Irvine's Transient Occupancy Tax for a federal or California state official or employee staying on official business.
Is Form 22-40 an Irvine property tax form?
No. Form 22-40 concerns Irvine's Transient Occupancy Tax on hotel stays, not Irvine property tax. It documents an exemption for federal or California state officers and employees conducting official business.
What proof of official business does Form 22-40 require?
One of three documents: a travel order from the agency, a government warrant for occupancy, or a government credit card for occupancy. The hotel operator should accept the certificate only with one of them and checks the matching box on the form.
Do I need a separate certificate for each guest?
Yes. The form requires a separate exemption certificate for each occupancy and for each governmental official or employee, so two travelers or two stays need two certificates.
Who signs Form 22-40?
Both the guest and the hotel. The guest signs the declaration under penalty of perjury that they are on official business. Hotel staff then sign the verification block, with the date and their printed name, after checking the proof document.
Why does the hotel operator need this certificate?
The instructions say a certificate signed by the guest is required to support every exemption claimed on the monthly Transient Occupancy Tax return. It is also examined in periodic reviews by an independent accounting firm.
Can I fill out Form 22-40 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or submit it to the City of Irvine; the hotel handles it under the city's rules.
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