2. Transient Occupancy Tax (TOT)
The Transient Occupancy Tax (TOT) rate is 12% and is payable to the City on a monthly basis. Payments are due by the 15th day of the month following the close of each reporting period. For example, taxes collected for the first time started in January; those taxes collected are due no later than February 15th.
City of Pacific Grove TOT Processing Center
8839 N Cedar Ave #212
Fresno, CA 93720
For those of you who are hosting short-term rentals through Airbnb (exclusively or otherwise), you may already know that Airbnb is collecting and remitting TOT for all bookings/reservations that were confirmed on or after December 1, 2017. Please note that Airbnb will not collect or remit your TOT for bookings that you have confirmed prior to December 1, 2017. Therefore, it is your responsibility to pay TOT on all reservations that were confirmed prior to December 1, 2017 and honored in December, or that will be honored in the coming months.
Please also note that the City does not have TOT collection and remittance agreements with any other hosting platform (including VRBO, HomeAway, TripAdvisor, Flipkey, vacationrentals.com, etc.). Therefore, it is your responsibility to pay TOT on all income earned through the aforementioned hosting platforms.
Finally, please be advised that you are required to file your TOT return monthly, regardless of whether you use Airbnb exclusively, or are hosting short-term rentals on multiple hosting platforms. Here are instructions for filing TOT for the upcoming reporting periods, in view of these changes: