Transient Occupancy Tax (TOT) Registration for New Lodging Establishments

Getting Started

If you operate a lodging establishment that rents to transient guests, you must register for a Transient Occupancy Tax (TOT) Certificate. Please review the requirements below:

1. Register Your Business

All lodging operators must register and obtain a TOT Certificate within 30 days of starting operations.

2. Application Processing & Certificate Posting

• Allow 1-2 weeks for application processing.
• Once issued, the TOT Certificate must be posted in a visible location on the premises at all times.

3. Filing TOT Returns

Operators are required to file a TOT Return quarterly. Returns must be submitted by the last day of the month following each quarter, either by mail or online.

4. Monterey County Tourism Improvement District (MCTID) - If Applicable

The MCTID assessment applies to hotels, motels, and bed & breakfast establishments. If your property falls into one of these categories, you must indicate your lodging type on the application:

• Limited Service: Basic lodging without a full-service restaurant
• Full-Service: Lodging with food and beverage services
• Luxury Full-Service: Premium amenities such as restaurants, meeting spaces, or spas

If you are unsure which category applies, please contact See Monterey at (831) 657-6428.

5. Separate Registration Required

A separate TOT registration is required for each property you operate.

Important Information

Welcome to the County of Monterey! Starting a new business is an exciting step. Please note:

• A TOT Certificate does not authorize unlawful business activity.
• It does not replace required permits or approvals
• All operators must comply with applicable County laws and regulations.

For questions about required permits, contact the County of Monterey Housing and Community Development at (831) 755-5025 or HCDVacationRentals@countyofmonterey.gov.

Need Assistance?

If you need help with the application process, please contact the County of Monterey Treasurer-Tax Collector Office at (831) 755-5057 or business.tax@countyofmonterey.gov.