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1. What is Transient Occupancy Tax (TOT)?

TOT is an acronym for Transient Occupancy Tax. The City of Napa's TOT rate is 12% and tax remittance is due on the 10th day of the month subsequent to the month of taxable transactions.

2. How do I obtain the monthly Transient Occupancy Tax forms?

Access the monthly forms in our Document Center.

3. 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.

4. Do I need to submit a Transient Occupancy Tax return even if I do not have any rents for the month?

Yes, returns must be filed each month.

5. How can I obtain a Transient Occupancy Tax financial information for the City of Napa?

The City of Napa provides Transient Occupancy Tax information on an aggregate basis. Requests for information should be submitted in writing to the City of Napa Finance Department-Revenue Division or by emailing us. You may also call 707-257-9508.