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Hotel Taxes
Transient Occupancy Tax

The Transient Occupancy Tax (TOT) is a tax imposed on a hotel guest (transient) that the hotel operators collect and remit to the City on a monthly or quarterly basis. In San José, there are two separate TOT taxes under Chapters 4.72 and 4.74 of the Municipal Code. Chapter 4.72 provides for TOT at 6% of the room rent and Chapter 4.74 provides for a TOT at 4% of the room rent for a combined rate of 10%. The taxes collected pursuant to Chapter 4.72 are required to be spent on specified purposes and the taxes collected under Chapter 4.74 are for general purposes. Other than the tax rate and expenditures of the tax proceeds, Chapters 4.72 and 4.74 have identical provisions.

Each operator shall collect the Transient Occupancy Tax to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.

Convention Center Facilities District Tax
The Convention Center Facilities District (“CCFD”) Tax, approved by 78% of the qualified voters, is a special tax levied on real property classified as a hotel property beginning July 1, 2009. The CCFD Tax is applied as a percentage of the room rental. This special tax finances the expansion, construction, reconstruction, rehabilitation, and upgrade of the San José McEnery Convention Center facilities.

For more information please refer to:

Hotel Business Improvement District Fee
The Hotel Business Improvement District ("HBID") includes all hotels with 80 or more guest rooms located within the city limits of the City of San Jose. The HBID provides revenues for marketing efforts and event opportunities, as specified in the HBID's annual budget approved by the City Council. For more information please refer to San José Ordinance No. 27644.

Certain exemptions for the above taxes can be taken, please refer the City’s Municipal codes or ordinances for more detail.

Where and when to submit

Remittance forms, relevant back-up for all exemptions, and payment can be paid either by mail or in person. If mailed, the post mark date must be on or before the last day of each calendar month.

By mail:
City of San José – Finance Department
Attention: Payment Processing
200 E. Santa Clara St.
13th Floor
San José, CA 95113
In person:
City of San José - Cashiering
200 E. Santa Clara St.
1st Floor
San José, CA 95113