Who is exempt from the Transient Occupancy Tax?

The following persons are exempt:

  • Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided, and only when in the performance of official duties thereof. (NMC Section 3.20.030)
  • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. (A diplomat on official business).
  • Federal Credit Union members on official business.
  • Any occupancy paid for by the American Red Cross when housing disaster victims in a hotel on a temporary basis and/or by American Red Cross staff in the conduct of their emergency operations (City of Napa Council Agenda Summary Report 12F, 11/7/95.

Download the exemption form (PDF). Follow the instructions on the form and submit with your tax filing and payment.

Show All Answers

1. What is Transient Occupancy Tax (TOT)?
2. How do I obtain the monthly Transient Occupancy Tax forms?
3. Who is exempt from the Transient Occupancy Tax?
4. Do I need to submit a Transient Occupancy Tax return even if I do not have any rents for the month?
5. How can I obtain a Transient Occupancy Tax financial information for the City of Napa?