Welcome to the Auditor-Controller’s website for Transient Occupancy Tax.
The Auditor of San Benito County is responsible for the collection of Transient Occupancy Tax (TOT), as provided in Article III, of Chapter 5.03 of the San Benito County Code.
On June 5, 2018, the San Benito County voters approved an increase to the TOT from 8% to 12% in the unincorporated areas of the County. The voter approved increase went into effect on January 01, 2019 (San Benito County code section 5.03.052, Tax Imposed).
The TOT law, also known as “hotel tax” or “bed tax,” is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government. TOT funds are discretionary, in that the Board of Supervisors may direct use of these funds for any legitimate county expense.
The TOT imposed by this ordinance is a general tax within the meaning of Government Code Section 53721 and Article XIII C, Section 1(a) of the California Constitution. The revenue generated by this general tax is available for general governmental purposes. To that end, the Auditor-Controller is instructed to deposit the revenue from the tax into the County General Fund and to include an estimate of the revenue from this general tax, together with estimates of other revenue sources, in the tabulation that is annually prepared per Government Code Section 29060. The revenue from this general tax shall be made available to the Board of Supervisors for annual appropriation in the County’s budget for any lawful expenditure. Nothing in this ordinance or in any other ordinance, advisory measure, resolution, or policy shall be construed as limiting, in any way, the amount or the objects of the appropriations and expenditures that can be made from the revenue of the tax, nor be construed as creating a continuing appropriation.
Download TOT tax return here.
