Transient Occupancy Tax (TOT) returns for Hotels, Motels and Short Term Rentals can now be submitted online, by phone, and mail to simplify your monthly reporting. To submit your TOT online, please click the “File and Pay Monthly TOT (Transient Occupancy Tax)” found below under the TOT Remittance box. This will allow you to begin the monthly filing process.”

For the privilege of occupancy in any “hotel”, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.

Please be aware that all late filings are subject to Penalties and Interest (P&I) as described in Code Section 3.52.150. It is in the best interest of all Short-Term Renters to file on time to avoid P&I charges. The initial penalty is ten percent (10%) of the amount due; further delinquency is subject to an additional penalty of fifteen percent (15%). The maximum penalty is 50%. The interest rate is one percent (1.00%) per month or fraction thereof.

Long-Term Occupancy exemptions begin on the 31st day of occupancy. All guests in hotels and short-term rentals must be charged TOT for the first 30 days, per Chapter 3.52 of the City Municipal Code, regardless of a Long-Term Occupancy agreement.

If you need further assistance or help with filing your TOT return, you are welcome to contact us at Chico@hdlgov.com or by phone at (530) 767-1017. All questions and applications are now processed online or over the phone.

TOT forms and payments may also be mailed to the address below. Please make checks payable to City of Chico.

TOT Remittance
TOT Payment
  • Pay a Balance Due

    Start here to pay a balance due on an established account with the City of Chico. Please do not use this option to file for your monthly TOT return.

STR Compliance Application
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Download Forms

Click link below to download

Hotel TOT Return Form .pdf   file_download

Click link below to download

STR TOT Return Form .pdf   file_download

Click link below to download

Transient Occupancy Account Update Form .pdf   file_download

Click link below to download

Long Term Exemption 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 Chico’s TOT rate is 10% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

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.

For any guest who rents for 31 consecutive days or more, the first 30 days are taxed. After the 30th day they are exempt from paying the TOT . A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption/exclusion claims on your regular tax returns. Officers of a government or a tax-exempt organization on official business may also be exempt.

Operators collect the tax from renters and file TOT returns with the City monthly. TOT Returns are filed whether rent was collected during the period or not.
Prior to conducting a Short Term Rental (STR) business you are required to obtain a Business License with the City. Please visit https://chico.ca.us/post/apply-or-renew-business-license to apply for a business license.

The City of Chico 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:

To register with the City, please contact the TOT Processing Center at (530) 767-1017 or email us at chico@hdlgov.com. (Please include your name and property address.)