Transient Occupancy Tax
Account: 001-000-31210
Description: A general tax imposed on occupants for the privilege of occupying *ood tal in San Clemente hotels, motels, ins, etc. Also known as a Legal Authorization: Revenue and Taxation Code, Sections 7280 and 7281. San Clemente Municipal Code, Sections 3.24.010 - 3.24.140.
San Clemente Ordinance No. 1060.
Received From: Operator of hotel or other facility.
Received By: Finance and Administrative Services Department, Finance Division.
Receipt Timing: Payment is due on the last day of each month for the tax collected during the previous month. For example, on November 30, payment is due for tax collected during the month of October.
Fee Schedule: 10% per occupancy.
Use of Revenue: Unrestricted.
Last Fee Update: July, 1991
Last Fee Review February, 2016
Overview
The City levies a tax of 10% per occupancy on persons staying 29 days or less in a room (s) in a hotel, motel, inn, or tourist home. Revenues are collected by hotel operators and remitted to the City on a monthly basis. Receipts are highest during summer months.
Transient Occupancy Tax-Short Term Lodging Units (STLU) Account: 001-000-31230
Description: A general tax imposed on occupants for the privilege of occupying rooms) in San Clemente hotels, motels, inns, vacation rental properties etc. Also known as a "bed tax".
Legal Authorization: Revenue and Taxation Code, Sections 7280 and 7281. San Clemente Municipal Code, Sections 3.24.010 - 3.24.290.
San Clemente Ordinance No. 1060.
Received From: Operator of vacation rental property.
Received By: Finance and Administrative Services Department, Finance Division.
Receipt Timing: Payment is due on the last day of each calendar quarter for the tax 1, payment is ur pra of loaded during or example on October August, and September.
Fee Schedule: 10% per occupancy.
Use of Revenue: Unrestricted.
Last Fee Update: July, 1991
Last Fee Review February, 2016
Overview
The City levies a tax of 10% per occupancy on persons staying 29 days or less in a oom(s) in vacation rental property. Revenues are collected by property operators an emitted to the City on a quarterly basis. Receipts are highest during summer months