City logo home page link

CITY OF

PACIFIC GROVE       

2. Transient Occupancy Tax (TOT)

2. Transient Occupancy Tax (TOT)

The Transient Occupancy Tax (TOT) rate is 10% 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.

TOT returns can be filed online at https://pacificgrove.hdlgov.com/ or by mail. To file TOT returns by mail, complete and mail the TOT return form along with your payment to the following address:

City of Pacific Grove TOT Processing Center
8839 N Cedar Ave #212
Fresno, CA 93720

Additional Instructions:

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:

1. Determine Total Gross Rent for December: this is the total amount charged your occupants during the period, regardless of whether it was charged by you, or by Airbnb.
 
2. Determine Airbnb Gross Rent for December: this is the total amount charged by Airbnb for occupants who booked after December 1, 2017, and rented your property during the December period. You can determine this amount by finding in your Airbnb reports the amount of TOT charged your renters in December, and dividing that amount by 0.1.
 
3. Go to the City's TOT portal.
 
4. Proceed to file through the website, as normal. When prompted, provide the Total Gross Rent and Airbnb Gross Rent numbers. The website will exempt the TOT amount Airbnb paid on your behalf, so that you do not double pay the tax amount. 
 
For questions regarding TOT or filing process, please contact the City's TOT processing center at (831) 920-3890, Monday through Friday, from 8 a.m. to 5 p.m.