Transient Occupancy Tax Information

THIS SECTION provides general information concerning the Town's Transient Occupancy Tax rate and related reporting requirements for the hotel and inn operators in the Town.

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Tax Rate and Levy - The Town imposes a tax in the amount of twelve percent (12%) of the amount of rent charged for occupying a hotel room.  This tax is required to be collected from guests by hotel operators for occupancies within the Town of Yountville. Complete details of the tax are described in the Yountville Municipal Code (Title 3, Section 3.16).

Payment Remittance and Reporting - All operators of hotels, as defined in the municipal code, are required to pay the tax to the Town following each bi-monthly occupancy period, and to file a detailed Transient Occupancy Tax Return with each payment. The tax payment, reporting periods and tax return due dates are as follows:

Period, and Due Dates for payment of tax by hotel/inn operators

1.   For January 1 through February 28 (or 29), by March 31st
2.   For March 1 through April 30th, by May 31st 
3.   For May 1 through June 30th, by July 31st
4.   For July 1 through August 31st, by September 30th
5.   For September 1 through October 31st, by November 30th
6.   For November 1 through December 31st, by January 31st

A remittance is considered delinquent if not received or postmarked by the due date. It is the responsibility of the operator to make sure payment is received or postmarked by the due date in order to avoid late penalties and interest.

Penalties and Interest on Late Payments - A 10% penalty shall be added to taxes not paid by the due date. An additional 10% penalty shall be added if the original tax and penalty is not remitted within 30 days of the first delinquency period.

Exemptions - Exemptions to the tax are provided in accordance with Section 3.16.040 of the Municipal Code.  Exemptions are provided for any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. All operators that are requesting exemptions for customers must complete the appropriate exemption form, secure advance approval from the Finance Department, and if approved, include it with the Transient Occupancy Tax Return.

Printable Request for Exemption to Tax Form