The Transient Occupancy Tax Registration is the Sacramento County Department of Finance form that collects the operator details the county's Transient Occupancy Tax (TOT) ordinance requires beyond the General Business License application. Operators of lodging in the unincorporated area of the county complete it, and the county also uses it to update contact or address information. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the county at finance.saccounty.gov.
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What is Transient Occupancy Tax Registration – Sacramento County, CA?
The Transient Occupancy Tax Registration is a Sacramento County Department of Finance form on which a lodging operator gives the county the information its Transient Occupancy Tax (TOT) ordinance requires in addition to what the General Business License process collects.
The TOT, also known as the "bed tax", is authorized under State Revenue and Taxation Code Section 7280 and Sacramento County Ordinance 3.08. The county's FAQ describes it as a source of non-property tax revenue, so this is not a Sacramento County property tax form.
The registration asks for:
- the General Business License number, business name and business address (lines 1 to 3);
- a separate mailing address for TOT and Sacramento Tourism Marketing District Assessment documents, if different (line 4);
- the date the current operator started operations (line 5);
- the person responsible for TOT and assessment forms, with title, phone, fax and e-mail (line 6);
- the number of rooms and the rate for each, plus the estimated gross room rentals for the first year (line 7).
The form is signed by the person who prepared it. It is a registration, not a return: the county publishes blank TOT returns separately under Forms on its website. The form also names the Sacramento Tourism Marketing District Assessment and the Sacramento Tourism Infrastructure District Assessment, which the county handles through the same office.
Who needs to file Transient Occupancy Tax Registration – Sacramento County, CA?
Operators and owners of any structure, or part of a structure, that is occupied or designed for occupancy by transients for dwelling, lodging or sleeping purposes in the unincorporated area of Sacramento County file this registration. The county's FAQ lists hotels, inns, tourist homes, motels, studio hotels, lodging houses, rooming houses, apartment houses, dormitories, public or private clubs, and mobile homes or house trailers at a fixed location, among similar structures.
A transient is a person who occupies a room for fewer than thirty consecutive calendar days, counting portions of days as full days.
Each owner needs the registration in addition to the General Business License application. Operators already registered use the same form to report changes such as new contact information or a new address.
Home rental operators who advertise through a property management company or an online service provider have the TOT collected as part of the amount charged for the listing; the county's FAQ does not say that this replaces the registration, so ask the Department of Finance if you are unsure.
When to file Transient Occupancy Tax Registration – Sacramento County, CA
File the registration before you start operating an establishment that rents rooms. The county's FAQ says every operator or owner must first obtain a General Business License and, in addition to that application, file a Transient Occupancy Tax Registration form. The form has no separate due date printed on it.
Later, file an updated registration whenever something changes, such as contact information or the address. The county's FAQ gives this as the way to report those changes.
Registration does not replace TOT returns. Returns are separate, and the county's FAQ sets their due date as the last day of the month after the month in which the tax was collected.
Documents you need
- Your Sacramento County General Business License number, entered on line 1; the registration is filed in addition to the General Business License application.
How to fill out Transient Occupancy Tax Registration – Sacramento County, CA
Enter your General Business License number
On line 1, write the number of the General Business License issued for the lodging business.
Write the business name
On line 2, enter the business name.
Enter the business address
On line 3, give the address of the business. Two lines are provided.
Add a separate mailing address
On line 4, enter the mailing address for TOT and Sacramento Tourism Marketing District Assessment documents only if it differs from the business address.
Give the operator's start date
On line 5, enter the date the current operator started operations.
Name the responsible person
On line 6, enter the name, title, phone number, fax number and e-mail of the person responsible for TOT and Sacramento Tourism Marketing District Assessment forms.
List rooms and rates
On line 7, under No. of Rooms and Rate, enter the number of rooms and the rate for each row. Use a second row for rooms at a different rate.
Estimate first-year room rentals
Enter the Estimated Gross Room Rentals, First Year, in the space provided under line 7.
Sign and print name and title
The person who prepared the form signs next to Prepared by and prints their name and title below.
Review and download the completed PDF
Check every line against your business license, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Transient Occupancy Tax Registration – Sacramento County, CA
You can return the completed form to the Department of Finance by mail or by email.
- By mail: Report and Account Services – TOT, 700 H Street, Room 1710, Sacramento, CA 95814.
- By email: [email protected].
Questions about the form, the TOT, or the two tourism district assessments go to staff at 916-874-7844 or [email protected]. The county's FAQ also lists (916) 874-8700 for the Report and Account Services Unit. The form names no other channel and states no fee for the registration itself.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the registration without a General Business License number; the county requires the license before you start operating, and line 1 asks for its number.
- Leaving line 4 blank when TOT or Sacramento Tourism Marketing District Assessment documents should go to a different mailing address than the business address.
- Entering only a total on line 7 instead of the number of rooms and the rate for each group of rooms, with the estimated gross room rentals for the first year.
- Returning the form unsigned, without the preparer's signature and printed name and title.
- Assuming the registration also files your TOT return; returns are separate, and a zero return is still required while you operate and advertise rooms.
- Not sending an updated registration after a change of contact information or address.
- Mailing the form to a street address other than Report and Account Services – TOT, 700 H Street, Room 1710, Sacramento, CA 95814, or to an email other than [email protected].
Frequently asked questions
What is the Sacramento County Transient Occupancy Tax Registration?
It is a Department of Finance form that gives the county the operator information its TOT ordinance requires beyond the General Business License process: license number, business and mailing addresses, start date, a contact person, the number of rooms and rates, and first-year estimated room rentals.
Is this a Sacramento County property tax form?
No. The county's FAQ describes the Transient Occupancy Tax as an additional source of non-property tax revenue. If you searched for Sacramento County property tax, this registration is for lodging operators and does not concern property tax bills.
Who has to file the TOT registration?
Operators or owners of lodging in the unincorporated area of Sacramento County, such as hotels, motels, inns, rooming houses and similar structures. Guests staying fewer than thirty consecutive calendar days count as transients under the county ordinance.
When do I file the TOT registration form?
Before you start renting rooms. The county says each owner must obtain a General Business License and, in addition to that application, file this registration. File an updated form later if your contact information or address changes.
Where do I send the Transient Occupancy Tax Registration?
Mail it to Report and Account Services – TOT, 700 H Street, Room 1710, Sacramento, CA 95814, or email it to [email protected]. For questions, call 916-874-7844 or write to the same email address.
Is the registration the same as a TOT return?
No. The registration is filed once, with updates when details change. TOT returns are separate and are due by the last day of the month after the month collected. A return is required even with no rents, if you operate and advertise rooms.
How do I change my contact information or address with the county?
Complete and submit an updated TOT Registration form, as the county's FAQ instructs for changes such as contact information or address. Send it to the same mailing address or email used for the original registration.
Can I fill out the TOT registration online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Sacramento County and does not file the form; you send it to the Department of Finance by mail or email.
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