Transient Occupancy Tax Assessment returns for Hotels can now be submitted via mail, e-mail, online, and by phone to simplify your quarterly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the quarterly filing process.”

If you need further assistance applying for a business license, you are welcome to contact us at SanCarlosTOT@hdlgov.com or by phone at (650) 769-4148. Phone support is available Monday through Friday, 8:00 am to 5:00 pm (PST).


To get started, please select one of the online activities below:
TOT Remittance
TOT Payment
Other
Update
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Download Forms

Please download below

Transient Occupancy Tax (TOT) Return .pdf   file_download

Please download below

TOT Exemption - Occupancy Over 30 Days .pdf   file_download

Please download below

TOT Exemption – Government Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

For the privilege of occupancy, the City of San Carlos currently collects a TOT rate of 14% of the total rent charged to a guest. The taxable rent includes room rate, cleaning fees, and any other charges directly associated to the room.

    PLEASE NOTE: The City’s TOT rate increases each year on January 1 for a maximum rate of 14%. The TOT rates for the following reporting periods are as follows:

  • January 1, 2019 to December 31, 2019: 12%
  • January 1, 2020 to December 31, 2020: 12.5%
  • January 1, 2021 to December 31, 2021: 13%
  • January 1, 2022 to December 31, 2022: 13.5%
  • January 1, 2023 and forward: 14%

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis

Long-Term Occupants: any person who rents more than 30 consecutive days is exempt from paying TOT. They must pay the tax the first 30 days unless they enter into a written agreement for over 30 days.

  • Exemption forms should be completed and kept for three calendar years for all guests. Forms are located at: sancarlos.hdlgov.com

Officers or employees of a government or a tax-exempt organization on official business may also be exempt.

Owners/Operators file on or before the last day of the month following the close of each calendar quarter. Owners/Operators are required to file a return each quarter whether rent was collected during period, or not.

The City of San Carlos has contracted with HdL to collect and process TOT returns. Registered Operators can file their TOT returns through the TOT Processing Center using the following methods (online filing is preferred):
  • Online: https://sancarlos.hdlgov.com
  • Phone: (650) 769-4148
  • Mail: City of San Carlos, TOT Processing Center, 8839 N Cedar, Ave #212, Fresno, CA 93720

To register with the City, please contact the TOT Processing Center at (650) 769-4148 or email us at SanCarlosTOT@hdlgov.com